“Your first question about the jiva’s form with particular reference to Bhagavad-gita (8.18) purport ‘during the night time they have no form.’ During the night time they have no form, means there is no material form. The simple understanding is as we are transmigrating from one material form to another, so actually in this material world we have no fixed form. Similarly when we are spiritually perfect we develop the spiritual form to live eternally in the spiritual world. In the spiritual world there are exactly the same things as we see here; namely the land, water, trees, birds, beasts, human beings, etc., and all of them are spiritual as all the varieties here are material. So these things can be understood when one is advanced in self-realization. The real form of the living entity is eternal servant of Krsna. Now this spiritual form is developed when he enters into the spiritual world.”
(SPL to Gurudasa, 16th May, 1970)
“The non-fallen condition is Krsna consciousness. So long one can maintain pure Krsna consciousness he is not fallen down. As soon as he becomes out of Krsna consciousness immediately he is fallen down. It does not matter where a living entity stays. In the material world also there are different stages of living conditions, and to remain in the Brahman effulgence is also another phase of that fallen condition. Just like in the Bhagavad-gita it is stated that conditioned souls by their pious activities are elevated to the higher planetary system, but as soon as the stock of pious activities is finished he again comes down on the earthly planet. Similarly those who are elevated beyond the planetary system to Brahman effulgence, they are also prone to fall down as much as a living entity from the higher planetary system. As such those who are thinking they are liberated by being situated in Brahman effulgence are described in the Srimad-Bhagavatam as impurely intelligent. In other words, they are actually not liberated, and because they are not actually liberated they again come down to the material world as much as a living entity elevated to the higher planetary system comes down to this earthly planet. So we do not accept anyone elevated to the Brahman effulgence as actually liberated.”
(SPL to Revatinandana, 13th June, 1970)