The living entity is bound by the subtle body, consisting of the mind, intelligence and false ego. At the time of death, therefore, the position of the mind becomes the cause for the next body. As confirmed in Bhagavad-gita (8.6), yam yam vapi smaran bhavam tyajaty ante kalevaram: at the time of death the mind sets the criteria for the spirit souls being carried to another type of body. If a living being resists the dictation of the mind and engages the mind in the loving service of the Lord, the mind cannot degrade him. The duty of all human beings, therefore, is to keep the mind always engaged at the lotus feet of the Lord (sa vai manah krsna-padaravindayoh). When the mind is engaged at the lotus feet of Krsna, the intelligence is purified, and then the intelligence gets inspiration from the Supersoul (dadami buddhi-yogam tam). Thus the living entity makes progress toward liberation from material bondage. The individual living soul is subject to the laws of fruitive activity, but the Supersoul, Paramatma, is not affected by the fruitive activities of the individual soul. As confirmed in the Vedic Upanisad, the Paramatma and the jivatma, who are likened to two birds, are sitting in the body. The jivatma is enjoying or suffering by eating the fruits of the bodily activities, but the Paramatma, who is free from such bondage, witnesses and sanctions the activities of the individual soul as the individual soul desires.