”By nature, everything material is temporary whereas the enjoyer of the material objects, the living soul, is indestructible. Both the, perishable material objects and the imperishable spirit soul are under the control of the Supreme Lord. If one continuously contemplates in this way while keeping their mind completely absorbed in this thinking then at the end of life one is rewarded freedom from material entanglement.”

ksaram pradhanam amrtaksaram harah
ksaratmanav isate deva ekah
tasyabhidhyanad yojanat tattva bhavad
bhuyas cante visva -maya-nivrttih

PURPORT BY SRI KRSNA BALARAM SWAMIJI

Perishable matter and the imperishable soul are both governed by the Lord. Because they are dependent they cannot overcome the rule the Lord has laid at the time of creation. Both of them come to exist, stay for some time, and then cease to exist. Neither one of these two can overcome this law. In this way they both remainunder the control of the Lord. The scriptures state that everyone should know this very same Lord in truth because by knowing Him one becomes free from all material pangs. One may wonder, what is the procedure to know Him? To this the Mahabharat states:

jayamanam hi purusam
yam pasyen madhusudanah
sattvikah sa tu vijneyah sa
vai moksartha cintakah

A person who knows the personality Who is born in the house of Yasoda as the Supreme God Who killed the Madhu Demon, such a person should be known to be situated in the mode of goodness and is eligible to receive liberation from this world. Regular thinking about the Lord’s transcendental pastimes causes one to become absorbed in them and in due course becomes fully purified and eligible to enter into the kingdom of the Lord.

[Svetasvatara Upanisad, 1.10, KBS0003]