Thus by the cessation of all attachments and attractions associated with the three gunas or modes of material nature one transcends them along with the three evils of birth, old age and death one achieves moksa or liberation from material existence. Then the jiva or embodied being released from the transitory physical body attains an immortal spiritual body capable of associating with the Supreme Lord Krishna eternally.

The three gunas or modes of material nature all arise from prakriti or the material substratum pervading physical existence from which the physical body manifests. When the jiva or embodied being transcends them all and realises the atma or immortal soul which is of the nature of infinity. Such a being attains moksa and is liberated from samsara or the perpetual cycle of birth and death and all misrey and sorrows associated with material existence. At the time one achieves atma-tattva or soul realisation, one assumes a spiritual body that is immortal. This is what Lord Krishna is declaring.

Having transcended material existence in one's physical body in this very life through atma tattva or realisation ot the immortal soul within the etheric heart. One effortlessly rises above the three gunas or modes of material nature no longer influenced by them. Lord Krishna confirms that when this transpires one is eternally freed from birth, old age, disease and death as well as all the effects of material nature and qualifies to enter the immortal spiritual realms forever in association with Him.