And if we accept the Vedic conclusion as stated in the Bhagavad-gita that these material bodies are perishable in due course of time (antavanta ime dehah) but that the soul is eternal (nityasyoktah saririnah), then we must remember always that the body is like a dress; therefore why lament the changing of a dress? The material body has no factual existence in relation to the eternal soul. It is something like a dream. In a dream we may think of flying in the sky, or sitting on a chariot as a king, but when we wake up we can see that we are neither in the sky nor seated on the chariot. The Vedic wisdom encourages self-realization on the basis of the nonexistence of the material body. Therefore, in either case, whether one believes in the existence of the soul or one does not believe in the existence of the soul, there is no cause for lamentation for loss of the body.
The entanglement of this material world is compared here to a banyan tree. For one who is engaged in fruitive activities, there is no end to the banyan tree. He wanders from one branch to another, to another, to another. The tree of this material world has no end, and for one who is attached to this tree, there is no possibility of liberation. The Vedic hymns, meant for elevating oneself, are called the leaves of this tree. This tree’s roots grow upward because they begin from where Brahma is located, the topmost planet of this universe. If one can understand this indestructible tree of illusion, then one can get out of it.