The body undergoes six changes: birth, growth, maintenance, production of by-products, dwindling and death. Similarly, the moon appears to grow, diminish and finally disappear. Since moonlight is a lunar reflection of sunlight, it is understood that the moon itself does not grow or diminish; rather, we perceive the reflection of the moon in various phases. Similarly, the eternal soul is not born, nor does it die, as confirmed in Bhagavad-gītā (2.20): na jāyate mriyate vā kadācit. We perceive the reflection of the soul in the form of the gross material body and the subtle mind, which undergo various material changes.
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