यदा जिघृक्षन् पुरुष: कार्त्स्न्येन प्रकृतेर्गुणान् । नवद्वारं द्विहस्ताङ्घ्रि तत्रामनुत साध्विति ॥ ४ ॥
yadā jighṛkṣan puruṣaḥ kārtsnyena prakṛter guṇān nava-dvāraṁ dvi-hastāṅghri tatrāmanuta sādhv iti
When the jīva longs to enjoy the modes of material nature in full, he chooses—among many forms—the body with nine gates, two hands, and two legs, deeming it most fit. Thus he attains a human or deva body.
This is a very nice explanation of how the spiritual being, the part and parcel of Kṛṣṇa, God, accepts a material body by virtue of his own desires. Accepting two hands, two legs, and so on, the living entity fully enjoys the modes of material nature. Lord Kṛṣṇa says in Bhagavad-gītā (7.27) :
It refers to the human body, described as a city with nine openings (two eyes, two ears, two nostrils, mouth, anus, and genitals) through which the embodied soul interacts with the world.
This verse explains that desire to experience material enjoyment (prakṛti’s guṇas) leads the living being to accept embodiment, making the body a ‘suitable place’ for sense-based experience.
By recognizing the body as a temporary ‘city’ for sense contact, one can practice restraint, reduce compulsive enjoyment, and redirect attention toward devotion (bhakti) and self-realization.