create next body

One should not, however, misunderstand that after the annihilation of this present body there is no body by which one can associate with the Lord face to face. The living entity is unborn. It is not that he is manifest with the creation of the material body. On the other hand, it is true that the material body develops only by the desire of the living entity. The evolution of the material body is due to such desires of the living being. According to the desires of the living being, the material body develops. So from the spirit soul the material body comes into existence, generated from the living force. As the living being is eternal, so he exists just like the air within the body. Air is within and without the body. Therefore when the external covering, the material body, is vanquished, the living spark, like the air within the body, continues to exist. And by the direction of the Lord, because He is the ultimate benefactor, the living entity is at once awarded the necessary spiritual body befitting his association with the Lord in the manner of sarupya (equal bodily feature), salokya (equal facility to live in the same planet with the Lord), sarsti (equal possession of opulence like the Lord), and samipya (equal association with the Lord).    (More...)