Varāha-avatāra: Viṣṇu’s subterranean intervention and the cosmic nāda (Śānti-parva 202)
उत्पत्तिवृद्धिव्ययसंनिपातै- न युज्यतेडसौ परम: शरीरी । अनेन लिड्जेन तु लिड्रमन्यद् गच्छत्यदृष्ट: फलसंनियोगात्
utpatti-vṛddhi-vyaya-sannipātaiḥ na yujyate ’sau paramaḥ śarīrī | anena liṅgena tu liṅgam anyad gacchaty adṛṣṭaḥ phala-sanniyogāt ||
Ātman yang tertinggi tidak terikat pada keadaan kelahiran, pertumbuhan, kemunduran, maupun kematian. Namun, karena ketidaktahuan, sang jīva—terkait pada tubuh halus (liṅga-śarīra)—berpindah ke penjelmaan lain oleh kaitan buah dari karma yang telah dilakukan sebelumnya.
भीष्म उवाच
The highest Self (ātman) is intrinsically untouched by bodily states—birth, growth, decay, and death. Transmigration happens not to the pure Self as such, but to the individual under ignorance, carried along with the subtle body and propelled by the causal linkage of karma and its fruits.
In Śānti Parva’s instruction, Bhīṣma continues his philosophical teaching to Yudhiṣṭhira, explaining how the Self differs from the body and why beings take new bodies: due to ignorance and the binding force of past actions’ results.