Changing Bodies
The Supreme Lord has appointed Yamaraja to decide the proper punishment for those who perform sinful activities. Thus at death each being is awarded a particular body in a particular place, according to his work. As Lord Kapila explains in the Srimad-Bhagavatam (3.31.1),
karmana daiva-netrena
jantur dehopapattaye
striyah pravista udaram
pumso retah-kanasrayah
Under the supervision of the Supreme Lord and according to the result of his work, the living entity, the soul, is made to enter the womb of a woman through the particle of male semen to assume a particular type of body.
We are changing our bodies every day, at every moment. It is called growth, but actually it is a change of body. Growing means leaving the old body and accepting a new body. After some years we can see that a child has grown to boyhood, then to youth. That means he has changed his body. Similarly, when we find that the body is no longer inhabitable, we have to give it up and accept another body, just as we have to give up our clothes when they become old and worn.
This change is executed under the supervision of higher authorities (daiva-netrena). According to ones religious and irreligious acts, one has to accept a particular type of body in a particular position and suffer. Our sufferings are classified as adhibhautika, adhyatmika, and adhidaivika. Adhyatmika miseries are those caused by our own bodies and minds, adhibhautika miseries are those inflicted by other living entities, and adhidaivika miseries are those which are inflicted by higher authorities (devas) and which are completely beyond our controlsuch as earthquake, drought, flood, and famine. We cannot adjust these situations. In the same way, after death superior authorities will offer us a certain type of body, and we cannot say, Oh no, sir, I do not want this body. We have to accept it.

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