What is the distinction between dead man and living man? That you have to understand. You cannot make experiment why the body is dead. But you can understand when you touch Bhagavad-gītā. Bhagavad-gītā says,
- dehino 'smin yathā dehe
- kaumāraṁ yauvanaṁ jarā
- tathā dehāntara-prāptir
- dhīras tatra na muhyati
- (BG 2.13)
Dhīraḥ, those who are actually learned, sober, he is not agitated by the death of a man because he knows that the soul has now changed this body to another body, just like he was changing from child's body to baby's body, baby's body to boy's body, boy's body to youth's body, from youth to old man's body. Now, from this old man's body, now the body cannot be used. Vāsāṁsi jīrṇāni yathā vihāya (BG 2.22). Just like old garments we give up and take another garment, similarly, so long we are in the material world, we accept another material body. This is called transmigration of soul, death and birth. But when you are liberated from this conditioned life—you are fit for going to the spiritual world in your spiritual body—that is perfection of life. Tyaktvā dehaṁ punar janma naiti mām eti (BG 4.9). That is wanted. That is wanted. You give up this body. Don't accept any more any material body, either Indra's body, Brahmā's body, or the body of the worm of the stool. You can have any body, according to your mentality. Yaṁ yaṁ vāpi smaran bhāvaṁ tyajaty ante kalevaram (BG 8.6). Your body, are you making now. So at the time of death, the condition of your mind will transfer you with mind, intelligence, subtle body. They are seeing that this gross body's finished, but they cannot see that there is another body which is made of mind, intelligence and ego. That is called subtle body. That will be explained, next verse.