In plain words
How can it happen that the Ātma, a fully complete entity, should think itself incomplete, and should think itself joined with material matter and bound by it? It cannot happen. Every disputant knows well the plain fact that he thinks of himself as the body — but can anyone say how this way of thinking ever came about? No one even attempts to answer this. To say 'it is God's will' is not really an answer at all; it carries no more weight than a Bharatiya simply saying, 'I do not know.' This much, however, has been settled: the jīvātma is eternal, immortal, complete, and infinite. As I said earlier, death means simply that its centre shifts from one body to another.
Our present state is determined by the deeds of our previous birth, and likewise our future state is determined by our present karma. Between one birth and the next, and between one death and the next, the Ātma keeps either expanding or contracting. But man, like a small boat caught in a storm, is in one moment hurled up to the foam-spewing crest of a mighty, tumultuous wave, and in the very next moment flung down at fearsome speed into a gaping abyss. Is he then simply a being who, subject to good and evil deeds, rolls this way and that at their mercy?
O children of immortality! Listen. The great Bharatiya ṛṣis discovered that ancient Puruṣa who stands beyond illusion and darkness, and gave their answer in this way: 'O human souls! O brothers and sisters! The only path to freedom from your chain of deaths is to know Him alone. You who are heirs to eternal bliss, do not think of yourselves as sinners! You are reflections of God — sharers in imperishable bliss, sanctified beings, complete beings, gods who walk upon this earth. To call such as you sinners