As long as one's deeds are not exhausted (by enjoyment or endurance of their fruits good and bad), so long does he consider the body to be his ownself. The man, however, whose acts have been exhausted, without considering body to be self, takes the self to be something otherwise.
यावन्न क्षीयते कर्म तावत् तस्य स्वरूपता। क्षीणकर्मा नरो लोके रूपान्यत्वं नियच्छति॥