evam tvag-adi sravanadi caksur
jihvadi nasadi ca citta-yuktam
Similarly, the sense organs, namely the skin, ears, eyes, tongue and nose — as well as the functions of the subtle body, namely conditioned consciousness, mind, intelligence and false ego — can all be analyzed in terms of the threefold distinction of sense, object of perception and presiding deity.
The individual soul has no permanent relationship with the inter- dependent material functions of the senses, sense objects and controlling deities. The living entity is originally pure spirit soul and is meant to depend on the Personality of Godhead in the spiritual world. It is useless to try to analyze matter and spirit within the same categories, since they belong to different potencies of the Supreme Lord. Thus the act of spiritually perceiving the Supreme Lord, His abode and one’s own self is an entirely antimaterial process realized within pure Krsna consciousness.