The Lord shows us that the soul is eternal, and the body, ephemeral. Thus enlightened, let us continue to fulfill our duty as human beings according to the social class to which we belong, without being held back by the fear that a member of our family or acquaintance may die. Likewise, enlightened by the Lord, we must accept that there exists beyond a shadow of a doubt a soul distinct from the material body and refuse to believe that the signs of life appear at a certain stage in the evolution of matter by a simple combination of chemical elements. However, although the soul is immortal, violence is not to be encouraged, except in times of war, when it is truly necessary. And when we say “truly necessary,” this implies that it is applied with the Lord's sanction, not capriciously.
The element of time is at the origin of the appearance and disappearance of the material body.
Since it is certain that the material body will be destroyed and the duration of our existence is uncertain, we should not praise either death or life.
Rather, we should observe eternal time, within which living beings appear and then disappear. Since time immemorial, living beings in the material universe have sought to resolve the problem of birth and death. Some emphasize death by stressing the illusory nature of all that is material, while others turn to life, striving to perpetuate it and enjoy it to the fullest. But both attitudes are the work of dishonest and unintelligent individuals. It is recommended to become aware of the eternity of the element of time, which is at the origin of both the appearance and disappearance of the material body, and to see how living beings are imprisoned by this element. We must observe the activities of eternal time, the origin of birth and death. It is because living beings are subject to the domination of time that they are born and die, life after life. This time element is the impersonal representation of the Supreme Personality of Godhead, who grants living beings conditioned by material nature a chance to escape its grasp by surrendering to Him.
The Lord says: The Supreme Lord resides in the hearts of all beings and directs their wanderings, each of them being, as it were, on a machine (a body) constituted by material energy.
According to their material desires, the embodied living being receives various kinds of bodies, which are none other than vehicles offered by material nature, through specific parents, at the behest of the Supreme Lord. It is therefore by the will of the Supreme Lord that we must assume various bodies and sleep in different conditions.