Here in the material world, material nature forces the living entity to change his body due to his different desires for sense gratification. These desires are represented in the various species of life, from germs to the most perfected material bodies, those of Brahmā and the demigods. All of these living entities have bodies composed of matter in different shapes. The intelligent man sees oneness not in the variety of the bodies but in the spiritual identity. The spiritual spark, which is part and parcel of the Supreme Lord, is the same whether he is in a body of a hog or in the body of a demigod. The living entity takes on different bodies according to his pious and vicious activities. The human body is highly developed and has full consciousness. According to the Bhagavad-gītā (7.19), the most perfect man surrenders unto the Lord after many, many lifetimes of culturing knowledge. The culture of knowledge reaches perfection only when the knower comes to the point of surrendering unto the Supreme Lord, Vāsudeva. Otherwise, even after attaining knowledge of one's spiritual identity, if one does not come to the point of knowing that the living entities are eternal parts and parcels of the whole and can never become the whole, one has to fall down again into the material atmosphere. Indeed, one must fall down even if he has become one with the brahmajyoti.
As we have learned from previous mantras, the brahmajyoti emanating from the transcendental body of the Lord is full of spiritual sparks that are individual entities with the full sense of existence. Sometimes these living entities want to enjoy their senses, and therefore they are placed in the material world to become false lords under the dictation of the senses. The desire for lordship is the material disease of the living being, for under the spell of sense enjoyment he transmigrates through the various bodies manifested in the material world. Becoming one with the brahmajyoti does not represent mature knowledge. Only by surrendering unto the Lord completely and developing one's sense of spiritual service does one reach the highest perfectional stage.
In this mantra the living entity prays to enter the spiritual kingdom of God after relinquishing his material body and material air. The devotee prays to the Lord to remember his activities and the sacrifices he has performed before his material body is turned into ashes. He makes this prayer at the time of death, with full consciousness of his past deeds and of the ultimate goal. One who is completely under the rule of material nature remembers the heinous activities he performed during the existence of his material body, and consequently he gets another material body after death.