Bhagavad Gita Chapter 15 Verse 7 भगवद् गीता अध्याय 15 श्लोक 7 ममैवांशो जीवलोके जीवभूतः सनातनः। मनःषष्ठानीन्द्रियाणि प्रकृतिस्थानि कर्षति।।15.7।। हिंदी अनुवाद - स्वामी रामसुख दास जी ( भगवद् गीता 15.7) ।।15.7।।इस संसारमें जीव बना हुआ आत्मा मेरा ही सनातन अंश है परन्तु वह प्रकृतिमें स्थित मन और पाँचों इन्द्रियोंको आकर्षित करता है (अपना मान लेता है)। Rudra Vaishnava Sampradaya - Commentary The query may arise that if when attaining the Supreme Lord Krishnas eternal abode the jiva or embodied being does not return to material existence then at the time of pralaya or dissolution when all jivas are merged into His manifestation of the brahman or spiritual substratum pervading all existence they become one essence as confirmed in the Chandogya Upanisad VI.IX.II beginning te yatha tatra na vivekamlabhante meaning: As the pollen of different flowers forms the essence of honey and lose their individual identities in the same manner all jivas lose their individual existences when they merge into the brahman although they know not in their varigated forms from whence they have come forth. If this is the case then who really is a transmigrating jiva. Apprehending such a query Lord Krishna describes a samsarin or transmigrating jiva in this verse and the next four. Lord Krishna explains that an eternal portion of Himself is within the etheric heart of every jiva in existence in the form of paramatma the eternal, omnipresent supreme soul which exists next to the atma or individual immortal soul as a witness. The jiva although eternal in essence having an eternal portion of the Supreme Lord, through ignorance and false identification of the physical body becomes a samsarin drawn by the desires and attachments of the previous existence to suffer or enjoy as precisely dictated by karma or the reactions to actions performed in past lives. This is accomplished on the subtle plane by a specifc and unique algorithm for every jiva along with senses, mind and vital force which involuntarily draws them back down into mundane existence on the physical plane automatically adjusting the karma and tabulating the merits or demerits from the exact same position by which they were merged at the time of pralaya. So although it is true that all jivas attain the state of the Supreme Lords brahman or spiritual substratum pervading all existence. At the time of dissolution they are unconscious of it and of the Supreme Lord due to being covered in ignorance, over burdened with the impressions of past lives and overwhelmed by the karma of the previous life. Thus with such consciousness they only qualify to attain His transitory external nature of prakriti or the material substratum pervading physical existence and not His eternal transcendental nature as brahman. Therefore such jivas revolve in samsara the perpetual cycle of birth and death due to ignorance of their eternal nature and attachment to the desires and sense objects. But for one situated in atma tattva or realisation of the immortal soul by bhakti or exclusive loving devotion unto the Supreme Lord there is never mandatory return to material existence. Brahma Vaishnava Sampradaya - Commentary Lord Krishna explains a manifestation of His divine form. Due to the atma or immortal soul although distinctly different is similar in quality to the Supreme Lord it is sometimes spoken of as a partial manifestation. The Supreme Lord when enveloping the physical body, energises the five senses and activates the mind relative to prakriti the material substratum pevading physical existence. The statement that the mind is drawn toards sound may give rise to the misnomer that the jiva or embodied being is independent. Lord Krishna clarifies this in the very next verse.. Shri Vaishnava Sampradaya - Commentary The atma or immortal soul within all jivas or embodied beings constitutes an eternal portion of Lord Krishna and thus is also eternal. Yet because the jiva is inextricably emeshed in material existence from time immemorial it is enslaved by the nescience of its own karma or reactions to actions and revolves incessantly in samsara the perpetrual cycle of birth and death. Precisely based on this karma a jiva is forced to accept a suitable body such as a demigod, human, animal etc., attracting with it five senses and a mind exactly appropriate to maximising the chances of survival for such a jiva. But when the jiva through association of the Vaisnava spiritual master becomes enlightened from hearing his unequivocal instructions and surrenders fully unto the Supreme Lord Krishna as ones only refuge then Lord Krishna Himself releases the jiva from the bondage of samsara and the jiva becomes situated in atma-tattva or soul realisation. Other than taking exclusive shelter of Lord Krishna or any of His authorised incarnations as revealed in Vedic sciptures it is impossible for the jiva which is very much handicapped in terms of intelligence and potency to achieve moksa or liberation. This is due to the heavy burden of unresolved karma attached to the jiva that they must carry with them life after life. But all actions performed for the satisfaction of the Supreme Lord have no karma attached to them. This is the difference. Kumara Vaishnava Sampradaya - Commentary The atma or immortal soul within all jivas or embodied beings constitutes an eternal portion of Lord Krishna and thus is also eternal. Yet because the jiva is inextricably emeshed in material existence from time immemorial it is enslaved by the nescience of its own karma or reactions to actions and revolves incessantly in samsara the perpetrual cycle of birth and death. Precisely based on this karma a jiva is forced to accept a suitable body such as a demigod, human, animal etc., attracting with it five senses and a mind exactly appropriate to maximising the chances of survival for such a jiva. But when the jiva through association of the Vaisnava spiritual master becomes enlightened from hearing his unequivocal instructions and surrenders fully unto the Supreme Lord Krishna as ones only refuge then Lord Krishna Himself releases the jiva from the bondage of samsara and the jiva becomes situated in atma-tattva or soul realisation. Other than taking exclusive shelter of Lord Krishna or any of His authorised incarnations as revealed in Vedic sciptures it is impossible for the jiva which is very much handicapped in terms of intelligence and potency to achieve moksa or liberation. This is due to the heavy burden of unresolved karma attached to the jiva that they must carry with them life after life. But all actions performed for the satisfaction of the Supreme Lord have no karma attached to them. This is the difference.