Deprived of body, because freed through the dissipation of acts from bodies that are the outcome of merits and demerits, individual at last attains to Brahma.
पुण्यपापमयं देहं क्षपयन् कर्मसंक्षयात्। क्षीणदेहः पुनर्देही ब्रह्मत्वमुपगच्छति॥