"Simply by understanding Kṛṣṇa, janma karma me divyaṁ yo jānāti tattvataḥ tyaktvā deham (BG 4.9), that person, after leaving this body, mām eti, he goes to Kṛṣṇa. And who can go to Kṛṣṇa unless he has got a spiritual body, the same sac-cid-ānanda-vigrahaḥ (Bs. 5.1)? Unless one has the same vigrahaḥ... Just like we can understand that when we take birth in a particular place, say in Greenland, which is always full with ice, or some other place, so you have got a particular type of body you get. There the animals, there the man, they have got a particular type of body. They can bear the severe cold. We cannot. Similarly, when you go to Kṛṣṇaloka you'll have a particular type of body. What is that particular type of body? Sac-cid-ānanda-vigrahaḥ (Bs. 5.1). Any planet you go, you must have particular body. So tyaktvā dehaṁ punar janma naiti (BG 4.9). And as soon as you get eternal body, then you don't have to come back again to this material world."
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