Therefore, sanātana-dharma, as mentioned above, that the Supreme Lord is sanātana, and the transcendental abode, which is beyond the spiritual sky, that is also sanātana. And the living entities, they are also sanātana. So association of the sanātana Supreme Lord, sanātana living entities, in the sanātana eternal abode is the ultimate aim of human form of life. The Lord is so kind upon the living entities because the living entities are claimed to be all sons of the Supreme Lord. The Lord declares sarva-yoniṣu kaunteya sambhavanti mūrtayo yāḥ (BG 14.4). Every living, every type of living entity... There are different types of living entities according to their different karma, but the Lord claims that He is the father of all living entities, and therefore the Lord descends to reclaim all these forgotten conditioned souls back to the sanātana-dhāma, the sanātana sky, so that the sanātana living entity may again reinstall in his sanātana position in eternal association of the Lord. He comes Himself by different incarnations, He sends His confidential servitor as sons or associates or ācāryas to reclaim the conditioned souls.
And therefore sanātana-dharma does not mean any sectarian process of religion. It is the eternal function of the eternal living entities in relationship with the eternal Supreme Lord. So far sanātana-dharma is concerned, it means the eternal occupation. Śrīpāda Rāmānujācārya has explained the word sanātana as "the thing which has neither any beginning nor any end." And when we speak of sanātana-dharma we must take it for granted on the authority of Śrīpāda Rāmānujācārya that it has no beginning, nor any end. The word religion is a little different from sanātana-dharma. Religion conveys the idea of faith. Faith may change. One may have faith in a particular process, and he may change the faith afterwards and adopt another faith. But sanātana-dharma means which cannot be changed, which cannot be changed. Just like water and liquidity. Liquidity cannot be changed from water. Heat and fire. Heat cannot be changed from fire. Similarly, the eternal function of the eternal living entity, which is known as sanātana-dharma, cannot be changed. It is not possible to change. We have to find out what is that eternal function of the eternal living entity. When we speak of sanātana-dharma therefore, we must take it for granted on the authority of Śrīpāda Rāmānujācārya that it has no beginning nor any end. The thing which has no end, no beginning, must not be any sectarian thing or limited by any boundary. When we hold on the conference on the sanātana-dharma, people belonging to some of the noneternal religious faiths may wrongly consider it that we are dealing in some sectarian thing. But if we go deep into the matter and take everything in the light of modern science, it will be possible for us to see sanātana-dharma as the business of all the people of the world, nay, all the living entities of the universe. Non-sanātana religious faith may have some beginning in the annals of the human society, but there cannot be any history of the sanātana-dharma because it continues to remain with the history of the living entities. So far living entities are concerned, we find it from the authority of the śāstras that living entities have also no birth or death. In the Bhagavad-gītā it is clearly stated that the living entity is never born, nor does it ever die. He's eternal, indestructible, and continues to live after the destruction of his temporary material body.