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SB 1.6 - Destroying prārabdha-karmas

As soon as he quit his material body made of five material elements, Nārada got his spiritual body, which was invested with three transcendental qualities – eternity, freedom from modes, and freedom from reactions of karma. This body was befitting an associate of the Personality of Godhead. A devotee’s body becomes at once surcharged with the transcendental qualities as soon as he is engaged in the devotional service of the Lord. Dhruva and Prahlāda were able to see the Lord face to face in the same body. This means that the quality of a devotee’s body changes from material to transcendence. Only the devotee is exempt from the law of karma by the causeless mercy of the Lord.

The bodies of the Lord’s associates are pure, without prārabdha-karmas, and eternal. The prārabdha-karmas were not destroyed just now (when Nārada gave up his sādhaka body) but previously, for that is accomplished by sādhana. Prārabdha karmas do not remain with the devotees who have developed prema-bhakti. For those practicing pure bhakti, destruction of prārabdha karmas takes place during sādhana-bhakti. Even an outcaste who chants the name of the Lord once gives up his body. Since we do not see anyone giving up their body simultaneously with chanting, ‘body’ here means his prārabdha-karmas which are experienced in the present body. By the association of bhakti the body becomes free of the three guṇas as seen in the case of Dhruva. Thus giving up the body means giving up the body made of three guṇas. Sometimes the Lord shows devotees, literally, giving up their bodies in order that the opinion of others are not negated. Thus Nārada, who had developed prema already, gave up his body. However he had already destroyed his prārabdha karmas during his practice of bhakti.