SB 1.3.32
अदृष्टाश्रुतवस्तुत्वात्स जीवो यत्पुनर्भवः ॥ ३२ ॥
adṛṣṭāśruta-vastutvāt sa jīvo yat punar-bhavaḥ
Synonyms
ataḥ-param — apart from this [gross universal form (sthūlād anyat)152]; [there is another subtle form of Bhagavān (sūkṣmam api rūpam)]; yat — which; avyaktam — [is] imperceptible [or intangible (sūkṣmam)]; [because (tatra hetuḥ)]; bṛṁhitam — [it is] generated [racitam]; guṇa — [out of] those qualitative constituents; avyūḍha — [that are as yet] undifferentiated [untransformed (apariṇatāḥ) into tangible limbs, such as hands and feet, or in other words, devoid of distinct form (ākāra-viśeṣa-rahitam)]; vastutvāt — because it is an object; adṛṣṭa — [that is] neither seen; aśruta — nor heard [that is unlike objects that possess a distinct form that is directly visible or audible]; saḥ — this [form (rūpam)]; [is conceived (kalpitaḥ)]; jīvaḥ — [as] the living being’s limiting adjunct [(jīvopādhitayā), in the form of the subtle body (liṅga-dehe)]; yat — on account of which [yasmāt sūkṣmāt]; punaḥ-bhavaḥ — repeated births [occur to the living being (jīvasya … bhavati), and without which, transmigration would not be possible (tena vinā asambhavāt) because of the demise of the gross body (sthūla-dehasyātraiva patitatvena)153].
Translation
Apart from this gross universal form, there is another subtle form of Bhagavān, which is imperceptible because it is generated out of those guṇas that are as yet undifferentiated [or untransformed (apariṇatāḥ)]. Because it is an object (vastu) that is neither seen nor heard, this form is conceived as the jīva’s limiting adjunct [(jīvopādhi), in the form of the subtle body (liṅga-deha)], on account of which, repeated births occur to the living being.154