Prabhupāda: This is the solution of the real problem, that after... If you understand Kṛṣṇa, then after giving up this body, you don't accept another material body. And in the material existence the problems are not solved because you have to, after death, you have to accept another material body. And as soon as you accept a material body, the sufferings are there, at least these four sufferings: birth, death, old age, and disease. So it continues. If you take the body of a human being, the birth, death, old age, disease are there. If you take the body of a heavenly demigod, the birth, death, old age, and disease are there. Or if you take the body of a dog, the birth, death, old age, disease are there. So any kind of birth, material body, you have to accept these four problems. And there are many other problems. But if you stop accepting a material body, then these things are finished. So we are training people, simply janma karma ca me divyam (BG 4.9). What is the purport?
Gaṇeśa: "Purport. The Lord's descent from His transcendental abode is already explained in the sixth verse. One who can understand the truth of the appearance of the Personality of Godhead is already liberated from material bondage, and therefore he returns to the kingdom of God immediately after quitting this present material body. Such liberation of the living entity from material bondage is not at all easy. The impersonalists and the yogis attain liberation only after much trouble and many, many births. Even then, the liberation they achieve—merging into the impersonal brahma-jyotir of the Lord—is only partial, and there is the risk of returning again to this material world. But the devotee, simply by understanding the transcendental nature of the body and activities of the Lord, attains the abode of the Lord after ending this body and does not run the risk of returning again to this material world. In the Brahma-saṁhitā it is stated that the Lord has many, many forms and incarnations: advaitam acyutam anādim ananta-rūpam (Bs. 5.33).
Although there are many transcendental forms of the Lord, they are still one and the same Supreme Personality of Godhead. One has to understand this fact with conviction, although it is incomprehensible to mundane scholars and empiric philosophers. As stated in the Vedas: eko devo nitya-līlānurakto bhakta-vyāpī hṛdy antarātmā. 'The one Supreme Personality of Godhead is eternally engaged in many, many transcendental forms in relationships with His unalloyed devotees.'