It is clear in this verse that at the time of death thoughts of material enjoyment do not go away. This indicates that the living entity, the soul, is carried by the subtle bodymind, intelligence and ego. Due to false ego, the living entity still wants to enjoy the material world, and for want of material enjoyment he becomes sorry or sad. He still makes intellectual plans to further his existence, and therefore, although he gives up the gross body, he is carried by the subtle body to another gross body. The transmigration of the subtle body is never visible to material eyes; therefore when one gives up the gross body, we think that he is finished. Plans for material enjoyment are made by the subtle body, and the gross body is the instrument for enjoying these plans. Thus the gross body can be compared to the wife, for the wife is the agent for all kinds of sense gratification. Because of long association with the gross body, the living entity becomes very sad to be separated from it. The mental activity of the living entity obliges him to accept another gross body and continue his material existence.