Prabhupada's lecture - Śrīmad-Bhāgavatam 1.7.26 - Vṛndāvana, September 2, 1976
But because we are not beyond this material existence, we are in the material..., I am identifying with this body, therefore I am thinking that after the finish of this body everything is finished. This is rascaldom, atheism. No. But Kṛṣṇa gives information, na hanyate hanyamāne śarīre [Bg. 2.20]. This is right information. Kṛṣṇa, the supreme authority, gives you the information that don't think that this body is finished, therefore everything is finished. No. Not everything finished. The soul is being carried by the subtle body." The example is given just like when the air passes through the rose garden and you smell very nice fragrance. You cannot see what is that fragrance, but you experience that there is some fragrance. Wherefrom? Sometimes we inquire "Wherefrom this fragrance coming?" You cannot see. Similarly, the soul is very, very small, a small particle of the same ingredient as Kṛṣṇa. Mamaivāṁśa. Mamaivāṁśo jīva-bhūtaḥ [Bg. 15.7]. Jīva is very small particle of the same ingredient as Kṛṣṇa's body. Sac-cid-ānanda-vigrahaḥ. Īśvaraḥ paramaḥ kṛṣṇaḥ sac-cid-ānanda-vigrahaḥ [Bs. 5.1].
So we have got our vigraha, very small. That is also stated in the śāstra. Keśāgra-śata-bhāgasya śatadhā kalpitasya ca: [Cc. Madhya 19.140] one ten-thousandth part of the tip of the hair. We cannot even imagine what is the length and breadth of the hair, but the soul is one ten-thousandth part. So how you can see the soul? That small particle is being carried by the subtle body—mind, intelligence, and ego. And it is pushed through the semina of the father into the womb of the mother, and another body is manufactured in due course of time, and it comes out and works. This is called transmigration of the soul—from one body to another. That body is given by superior examination, Yamarāja. Yamarāja fixes up what kind of body this soul will get. Karmaṇā daiva-netreṇa [SB 3.31.1] [SB 3.31.1]. Just like in the court, there is case, and the magistrate decides what kind of punishment this criminal should be awarded. So similarly, here in this material world, we are simply engaged in sinful activities. Here the so-called pious and impious, that is simply imagination. Really, if I am actually pious, I should not get this material body. Just like to remain in the prison house means criminal. You may be a first-class prisoner, it doesn't matter, but you are a prisoner. You are a criminal. Sometimes the big, big politicians, they are put into the jail and they're given all comforts. But that does not mean he's not a criminal. He's a criminal. Either he may be Gandhi or anyone, because he's put into the jail he's a criminal. Similarly, anyone who is enwrapped with this material body, he's a criminal. He's a criminal.