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BG Chap 15 - The purpose for which the soul transmigrates with the senses

The soul, when taking another gross body, obtains a certain type of ear, eye, skin, tongue, and nose, as well as the action senses and five life airs (prāṇa, apāna, udāna, vyāna, samāna), which are all grouped about the mind. He thus enjoys a particular set of sense objects. In other words, if the living entity adulterates his consciousness with the qualities of cats and dogs, in his next life he gets a cat or dog body and enjoys. Consciousness is originally pure, like water. But if we mix water with a certain color, it changes. Similarly, consciousness is pure, for the spirit soul is pure. But consciousness is changed according to the association of the material qualities. The soul accepts the senses in order to receive the sense objects. After taking shelter of his mind’s desires and obtaining his next body and senses, the living entity begins to exploit his specifically allotted sense objects. Based on the mind’s desires, a gross body is generated with a particular facility for pleasure.