Devotee (1): At the point of death, the gross body returns back to the earth. Is there ever a time when the subtle body dies?
Madhudvīṣa: At the time of death the gross body returns to the earth. Is...?
Prabhupāda: The gross body is finished. Gross body becomes ash, stool, or earth. Those who are burying the gross body, it becomes after sometimes earth. And those who are giving this body to be eaten by other animals, it becomes stool. And those who are burning this body, the body becomes ash. So gross body there are three ultimate goal: either to become ash, or stool, or earth.
Madhudvīṣa: His question was "Is there a time when the subtle body ceases to exist?"
Prabhupāda: Yes, that is liberation. When... So long you are encircled by the subtle body, there is no question of liberation because the subtle body will take you to another gross body. When we are free from the subtle body, then we are liberated. We go back to home, back to Godhead.