Pradyumna: (purport) "Yet even if, for argument's sake, we accept the atheistic theory, there is still no cause for lamentation. Apart from the separate existence of the soul, the material elements remain unmanifested before creation. From this subtle state of unmanifestation comes manifestation. Just as from ether, air is generated; from air, fire is generated; from fire, water is generated; and from water, earth becomes manifested. From the earth, many varieties of manifestations..."
Prabhupāda: This is the process of creation. From ether, then sky, then air, then fire, then water, then earth. This is the process of creation. Yes.
Pradyumna: "Take for example a big skyscraper manifested from the earth. When it is dismantled, the manifestation becomes again unmanifested and remains as atoms in the ultimate stage. The law of conservation of energy remains, but in course of time things are manifested and unmanifested. That is the difference. Then what cause is there for lamentation either in the stage of manifestation or unmanifestation? Somehow or other, even in the unmanifested stage, things are not lost. Both in the beginning and at the end all elements remain unmanifested, and only in the middle are they manifested, and this does not make any real material difference. And if we accept the Vedic conclusion as stated in the Bhagavad-gītā (antavanta ime dehāḥ) that these material bodies are perishable in due course of time (nityasyoktāḥ śarīriṇaḥ) but that soul is eternal, then we must remember always that the body is like a dress. Therefore why lament the changing of a dress? The material body has no factual existence in relation to the eternal soul. It is something like a dream. In a dream we may think of flying in the sky or sitting on a chariot as a king, but when we wake up we can see that we are neither in the sky nor seated on the chariot. The Vedic wisdom encourages self-realization and the basis of the nonexistence of the material body. Therefore in either case, whether one believes in the existence of the soul or one does not believe in the existence of the soul, there is no cause for lamentation for loss of the body."
Prabhupāda: One point in this connection is that at night when I am dreaming I forget this body. This body, in dream, I am seeing that I have gone in a different place, talking with different men, and my position is different. But at that time I don't remember that actually my body is lying on the bed in the apartment where I have come. But we don't remember this body. It is everyone's experience. Similarly, when you come again, awakening stage in the morning after getting up from the bed, I forget all the bodies I created in my dream. So which one is correct? This is correct? This body's correct, or that body's correct? Because at night I forget this body, and in daytime I forget the other dreaming body. So both of them not correct. It is simply hallucination. But I am correct because I see at night, I see in daytime. So I am eternal, the body is not eternal. This is the fact. Antavanta ime dehā nityasyoktāḥ śarīriṇaḥ (BG 2.18). Śarīriṇaḥ, the owner of the body, is eternal, but not the body. In so many ways, Kṛṣṇa is explaining about the material condition of this body. But those who are not very intelligent, with poor fund of knowledge, it is very difficult for them to understand. Otherwise, things are very clear. This point is very clear. That at night I forget this body, and in daytime I forget the body at night. This is a fact. Similarly, I may forget the body of my last appearance, last duration of life, or I may not know the future body. But I will exist, and the body may change, but I'll have to accept another body which is temporary. But I, as I exist, it means I have got a body. That is spiritual body.
So spiritual body is existing, and spiritual advancement means first of all to know spiritual identification of myself. Just like Sanātana Gosvāmī went to Śrī Caitanya Mahāprabhu after retiring from his ministership. So he first of all said that, ke āmi, kene āmāya jāre tāpa-traya: "Actually, I do not know what I am, and why I am subjected to the miserable condition of life." Therefore the miserable condition of life is this body. Because I get... In dream also. When I get another body, sometimes we find that on top of the very tall bamboo or tall mountain I am just now, I'm falling down . And I'm afraid, I sometimes cry, "Now, I am now falling down." So this body, this material body, which body I belong to, which I am... Actually, I do not belong to any of these bodies. I have got a separate spiritual body.
So this human life is meant for that realization, that "I am not this material body, I have a spiritual body." Then next question will be, "Then what is my function?" In the present body under some material condition I am thinking, "This is my body," and the body is produced under certain condition of this country or this family; therefore, "This is my family, this is my country, this is my nation." Everything in bodily concept of life. And if I am not this body, then in relationship with this body, either my family or my country or my society, or my other relationships, they are also false because the body is false. Therefore Śaṅkarācārya theorized this: brahma satyaṁ jagan mithyā. Brahman means the soul is actually the fact, not the material manifestation. Material manifestation, of course, he says false. We don't say false. We say temporary. So our main concern is that I am not temporary. My body is temporary. Now I am working for the body. That is illusion. Ahaṁ mameti (SB 5.5.8). Then what is real fact? Real fact is that I am spiritual particle, and the whole spirit is Kṛṣṇa, or God. Therefore, as part and parcel of God it is my duty to serve God. That is spiritual life, bhakti-yoga, That is called svarūpa. And in another place, the Bhagavad-gītā confirms it that sa guṇān samatītyaitān brahma-bhūyāya kalpate (BG 14.26). When I realize that I am not this body, then immediately I transcend the three modes of material nature: sattva-guṇa, rajo-guṇa, tamo-guṇa. Under the bodily concept of life, I am influenced by one of the modes of material nature and acting.