“The illusory material nature attracts the minute living entity to embrace her, and as a result he assumes forms composed of her qualities. Subsequently, he loses all his spiritual qualities and must undergo repeated deaths. Although the jīva is pure spirit, qualitatively equal with the Supreme Lord, he is prone to being degraded by embracing the ignorance of material illusion. When he becomes entranced by the allurements of Māyā, he accepts bodies and senses that are designed to let him indulge in forgetfulness. Produced from the raw material of Māyā’s three modes — goodness, passion and nescience — these bodies envelop the spirit soul in varieties of unhappiness, culminating in death and rebirth.
The Supreme Soul and the individual soul share the same spiritual nature, but the Supreme Soul cannot be entrapped by ignorance like His infinitesimal companion. Smoke may engulf the glow of a small molten sphere of copper, covering its light in darkness, but the vast globe of the sun will never suffer the same kind of eclipse. Māyā, after all, is the Personality of Godhead’s faithful maidservant, the outward expansion of His internal, Yoga-māyā potency.”
Source:A.C. Bhaktivedanta Swami Prabhupada (2014 edition), “Srimad Bhagavatam”, Tenth Canto, Chapter 87 – Text 38