Māyā means to give sufficient punishment to the living entities who have forgotten Kṛṣṇa and wants to enjoy material life independently. They are called conditioned soul. Bhūtvā bhūtvā pralīyate (BG 8.19). This conditioned life means we accept one type of body, we suffer sufficiently. It is simply suffering. There is no enjoyment. Where is enjoyment? To remain in the womb of the mother for ten months, is that enjoyment? Packed up in airtight bag? Just imagine, if you were put in airtight bag at the present moment, within three seconds you will die. You cannot live without air, even for three seconds. This is our position. And by māyā's arrangement, we have to remain at least for ten months within the airtight bag, embryo, within the abdomen of our mother. So if we cannot live for even three seconds without air, how it was possible to remain in that airtight bag for ten months? That is also Kṛṣṇa's mercy, to allow us to develop the body, so that coming out of the mother's womb we can live independently. To make us strong in the body. But the māyā is so strong that even within that position, the mother is also killing the child. This is Kali-yuga.
So to get a material body is not at all pleasure. It is always miserable condition, from the very beginning and up to the point of death, simply miserable condition. This is intelligence, that the miserable condition means we accept this material body. Therefore, to be out of miserable condition means not to accept again this misery. That should be the aim and objective of life—not to accept. That we have repeatedly said. That can be achieved very easily, tyaktvā dehaṁ punar janma naiti (BG 4.9). After giving up this body, we do not accept anymore material body, provided we become fully Kṛṣṇa conscious. At the time of death, if we simply remember Kṛṣṇa, yaṁ yaṁ vāpi smaran bhāvaṁ tyajaty ante kalevaram (BG 8.6). That is the highest perfection of life, simply to remember Kṛṣṇa.