Srimad-Bhagavatam: Canto 4 - Chapter 1 - Verse 70


नाहं ममेति भावोऽयं पुरुषे व्यवधीयते ।यावद् बुद्धिमनोऽक्षार्थगुणव्यूहो ह्यनादिमान् ॥ ७० ॥


nāhaṁ mameti bhāvo ’yaṁpuruṣe vyavadhīyateyāvad buddhi-mano-’kṣārtha-guṇa-vyūho hy anādimān


As long as there exists the subtle material body composed of intelligence, mind, senses, sense objects, and the reactions of the material qualities, the consciousness of false identification and its relative objective, the gross body, exist as well.


The desires in the subtle body of mind, intelligence and ego cannot be fulfilled without a gross body composed of the material elements earth, water, air, fire and ether. When the gross material body is not manifest, the living entity cannot factually act in the modes of material nature. In this verse it is clearly explained that the subtle activities of the mind and intelligence continue due to the sufferings and enjoyments of the living entity’s subtle body. The consciousness of material identification (such as “I” and “mine”) still continues because such consciousness has been extant from time immemorial. However, when one transfers to the spiritual world by virtue of understanding Kṛṣṇa consciousness, the actions and reactions of both gross and subtle bodies no longer bother the spirit soul.