The conditioned soul is covered by the material body, with the mind and the senses, and when he is liberated this material covering perishes, but his spiritual body manifests in its individual capacity. BG 1972 purports

Expressions researched:
"the conditioned soul is covered by the material body, with the mind and the senses, and when he is liberated this material covering perishes, but his spiritual body manifests itself in its individual capacity"

BG Chapters 13 - 18

When the mind is in the mode of goodness, his activities are good; when the mind is in the mode of passion, his activities are troublesome; and when the mind is in the mode of ignorance, he travels in the lower species of life. It is clear, however, in this verse, that the conditioned soul is covered by the material body, with the mind and the senses, and when he is liberated this material covering perishes, but his spiritual body manifests itself in its individual capacity.

BG 15.7, Purport:

The living entities, not only human beings and the cats and dogs, but even the greater controllers of the material world—Brahmā, Lord Śiva and even Viṣṇu—are all parts and parcels of the Supreme Lord. They are all eternal, not temporary manifestations. The word karṣati ("struggling" or "grappling hard") is very significant. The conditioned soul is bound up, as though shackled by iron chains. He is bound up by the false ego, and the mind is the chief agent which is driving him in this material existence. When the mind is in the mode of goodness, his activities are good; when the mind is in the mode of passion, his activities are troublesome; and when the mind is in the mode of ignorance, he travels in the lower species of life. It is clear, however, in this verse, that the conditioned soul is covered by the material body, with the mind and the senses, and when he is liberated this material covering perishes, but his spiritual body manifests itself in its individual capacity. The following information is there in the Mādhyandināyana-śruti: sa vā eṣa brahma-niṣṭha idaṁ śarīraṁ martyam atisṛjya brahmābhisampadya brahmaṇā paśyati brahmaṇā śṛṇoti brahmaṇaivedaṁ sarvam anubhavati. It is stated here that when a living entity gives up this material embodiment and enters into the spiritual world, he revives his spiritual body, and in his spiritual body he can see the Supreme Personality of Godhead face to face. He can hear and speak to Him face to face, and he can understand the Supreme Personality as He is. From smṛti also it is understood, vasanti yatra puruṣāḥ sarve vaikuṇṭha-mūrtayaḥ: in the spiritual planets everyone lives in bodies featured like the Supreme Personality of Godhead's. As far as bodily construction is concerned, there is no difference between the part-and-parcel living entities and the expansions of viṣṇu-mūrti. In other words, at liberation the living entity gets a spiritual body by the grace of the Supreme Personality of Godhead.