This is gross body, made of the five elements: earth, water, fire air and . . . and there is subtle body: mind, intelligence and ego. Just like we have got shirt and coat. So when we give up this gross body, we are carried by the subtle body to another gross body. So I am not giving up. Actually, I am not giving up this body; I am giving up this . . . just like sometimes you give up the coat, but your underwear remains, and you take up another coat or . . . similarly, my, the subtle body will remain with me so long I am not emancipated or liberated from material condition.
So presently when I give up this body, so I am carried by the subtle mind. And at the time of death, the condition of my mind will carry me to a particular type of body. And there are 8,400,000's of bodies. We may accept any of them according . . . that will be given by superior authority. Karmaṇā daiva-netreṇa (SB 3.31.1). Just like in huge, big establishment, management, a man is promoted by the superior authority, or sometimes he is degraded, similarly, in this form of human body we have got intelligence to understand about God, about ourself, our relationship with God. If we don't utilize this body for this purpose, there is every possibility to be glided down in the animal kingdom.