"Liberated means at the present moment under this material..., in this material world, he is accepting material body, and when he is bona fide servant of Kṛṣṇa, he'll be offered a spiritual body. Just like a soldier. A person, so long he's not a soldier, he does not..., he is not awarded the uniform. But as soon as he accepts the service as a soldier, immediately he is given the uniform. So you are accepting different bodies in the material world, and that is bhūtvā bhūtvā pralīyate (BG 8.19). You are accepting one type of body, it is becoming vanished; again you have to accept another. But as soon as you become perfectly Kṛṣṇa conscious, tyaktvā dehaṁ punar janma naiti (BG 4.9), then, after leaving this body, he does not come to this material world. He is immediately... Mam eti, he transfers. Similarly, he accepts spiritual body."
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