Shareeram, yat, avaapnoti, yat, ch, api, utkraamati, iishwarH,
Grheetva, etaani, sanyaati, vaayuH, gandhaan, iv, aashyaat ||8||
Translation: (VaayuH) wind (gandhaan) smell (aashyaat) carries because wind is master of smell (iv) similarly (iishwarH) the Almighty God (api) also (etaani) along with these five senses and mind in an immaterial body (grheetva) by acquiring, soul (yat) the old body which (utkraamati) abandoning (ch) and (yat) the new, which (shareeram) body (avaapnoti) attains, based on destiny (sanyaati) takes. (8)
Wind carries the smell because wind is the master of smell; similarly, the Almighty God also takes the soul along with these five senses and mind by acquiring an immaterial body, from the old body which the soul abandons to the new body which it attains, based on destiny. It is also evident in Gita Adhyay 18 Shlok 61.
शरीरम्, यत्, अवाप्नोति, यत्, च, अपि, उत्क्रामति, ईश्वरः,
गृृहीत्वा, एतानि, संयाति, वायुः, गन्धान्, इव, आशयात्।।8।।
अनुवाद: (वायुः) हवा (गन्धान्) गन्धको (आशयात्) ले जाती है क्योंकि गंध की वायु मालिक है (इव) इसी प्रकार (ईश्वरः) सर्व शक्तिमान प्रभु (अपि) भी इस जीवात्मा को (एतानि) इन पाँच इन्द्रियों व मन सहित सुक्ष्म शरीर (गृहीत्वा) ग्रहण करके जीवात्मा (यत्) जिस पुराने शरीरको (उत्क्रामति) त्याग कर (च) और (यत्) जिस नए (शरीरम्) शरीरको (अवाप्नोति) प्राप्त होता है उसमें संस्कारवश (संयाति) ले जाता है। गीता अध्याय 18 श्लोक 61 में भी प्रमाण है। (8)