This verse is very important for an understanding of how the living entities transmigrate from one body to another. It is explained in the Second Chapter that the living entity is transmigrating from one body to another just as one changes dress. This change of dress is due to his attachment to material existence. As long as he is captivated by this false manifestation, he has to continue transmigrating from one body to another. Due to his desire to lord it over material nature, he is put into such undesirable circumstances. Under the influence of material desire, the entity is born sometimes as a demigod, sometimes as a man, sometimes as a beast, as a bird, as a worm, as an aquatic, as a saintly man, as a bug. This is going on. And in all cases the living entity thinks himself to be the master of his circumstances, yet he is under the influence of material nature
One who is fully conversant with the Krishna science becomes eligible to enter into the spiritual kingdom, the abode of Krishna. Becoming Brahman does not mean that one loses his identity. Devotional service is there, and as long as devotional service exists, there must be God, the devotee, and the process of devotional service. Such knowledge is never vanquished, even after liberation. Liberation involves getting free from the concept of material life; in spiritual life the same distinction is there, the same individuality is there, but in pure Krishna consciousness. One should not mistakenly think that the word visate, “enters into Me,” supports the monist theory that one becomes homogeneous with the impersonal Brahman. No. Visate means that one can enter into the abode of the Supreme Lord in one’s individuality to engage in His association and render service unto Him. For instance, a green bird enters a green tree not to become one with the tree but to enjoy the fruits of the tree. impersonalists generally give the example of a river flowing into the ocean and merging. This may be a source of happiness for the impersonalist, but the personalist keeps his personal individuality like an aquatic in the ocean. We find so many living entities within the ocean, if we go deep. Surface acquaintance with the ocean is not sufficient; one must have complete knowledge of the aquatics living in the ocean depths.