The soul is the master of the body, and after the destruction of the body he transfers to another form. In that way he is master. BG 1972 purports

Expressions researched:
"the soul is the master of the body, and after the destruction of the body he transfers to another form. In that way he is master"

Bhagavad-gita As it is

BG Chapters 13 - 18

After the destruction of the body, both the soul and the Supersoul exist, and they go on eternally in many various moving and unmoving forms. The Sanskrit word parameśvaram is sometimes translated as the individual soul because the soul is the master of the body, and after the destruction of the body he transfers to another form. In that way he is master.

BG 13.28 (1972), Translation and Purport

One who sees the Supersoul accompanying the individual soul in all bodies and who understands that neither the soul nor the Supersoul is ever destroyed, actually sees.

Anyone who can see three things—the body, the proprietor of the body, or individual soul, and the friend of the individual soul, combined together by good association-is actually in knowledge. Those who are not associated with the soul's friend are ignorant; they simply see the body, and when the body is destroyed they think that everything is finished, but actually it is not so. After the destruction of the body, both the soul and the Supersoul exist, and they go on eternally in many various moving and unmoving forms. The Sanskrit word parameśvaram is sometimes translated as the individual soul because the soul is the master of the body, and after the destruction of the body he transfers to another form. In that way he is master. But there are others who interpret this parameśvaram to be the Supersoul. In either case, both the Supersoul and the individual soul continue. They are not destroyed. One who can see in this way can actually see what is happening.