That The Physical Body Is Only A False Self Will Be Shewn At Great Length

 - The notion that "I am a man" comprehends the illusory self, i.e., the notion involves an illusion, inasmuch as therein is absent all idea of the distinction that does exist between the Self and the body

- when introducing the exposition of Pranamayakosa in the commentary on the Taittiriya Upanishad. Not even in the third form of the subjective intuition is the true nature of the Self revealed for it refers to the lingadeha. 

- To explain: The notion "This is my body" implies the idea of possessor and possession. The body is the possession and the Self the possessor. 

- This sort of relation between them is brought about by Karma. Karma, the sum-total of good and evil acts, comprises various sorts of acts; and in accordance therewith the self puts on divers bodies one after another.

- Accordingly the Lord has said:

"Just as a man casts off worn-out clothes and puts on others which are new, so the embodied casts off worn-out bodies and enters others which are new" (Bhagavad Gita 11-22)

- And that this assuming of bodies is due to Karma is taught in the Svetasvatara-Upanishad in the following words:

"He who is endued with the Gunas is the doer of a fruitful act; and of that deed alone is he the enjoyer. Many-formed, possessed of the three qualities, three-pathed, he, the lord of the senses, moves on by his own acts" (Op. Cit 5-7)

The individual self (Jivatman), the Ego, endued with the three qualities of Sattva, Rajas and Tamas, is the doer of good and evil acts productive of pleasure and pain. He reaps the fruits only of the deeds so so done, but not of any other. The acts thus performed being manifold. he assumes many kinds of bodies in accordance with them, and is accordingly spoken of as "many-formed".