Continuing the process of reincarnation, Krishna details what happens when the soul enters the new body. The living entity is equipped with a specific set of biological hardware: ears (śrotraṁ), eyes (cakṣuḥ), touch (sparśanaṁ), tongue (rasanaṁ), and nose (ghrāṇam). All these senses are grouped around and directed by the mind (adhiṣṭhāya manaś). With this new customized toolkit, the soul proceeds to enjoy (or suffer) a very particular set of sense objects (viṣayān upasevate) dictated by its past karma.