Madhvācārya says, therefore, that dreams take place according to what one sees, hears and remembers. When one reawakens, of course, one forgets the body of the dream. This forgetfulness is called apasmṛti. Thus we are changing bodies because we are sometimes dreaming, sometimes awake and sometimes forgetful. Forgetfulness of our previously created body is called death, and our work in the present body is called life. After death, one cannot remember the activities of one's previous body, whether imaginary or factual.
The agitated mind is compared to agitated water reflecting the sun and the moon. Actually the sun and moon reflected on the water do not exist there; nonetheless, they are reflected according to the movements of the water. Similarly, when our minds are agitated, we wander in different material atmospheres and receive different types of bodies.