So we may forget what nuisance we had done in our last life, but Paramātmā is there, witness; you have to get a body according to your work. Karmaṇā daiva-netreṇa (SB 3.31.1). You are working, that is being witnessed by the Paramātmā. And He is also giving advice. Because we have forgotten Kṛṣṇa, we have rebelled against Kṛṣṇa. We want to act according to our whims.
Just like a child wants to do something according to his whims. Father checks him, "My dear child, do not do this." But if he likes, if he persists, father says, "All right, you do it." This is the position. The Hṛṣīkeśa, Paramātmā, He is always guiding us, but we do not accept His guidance. This is our position.