शरीरं यदवाप्नोति यच्चाप्युत्क्रामतीश्वरः।गृहीत्वैतानि संयाति वायुर्गन्धानिवाशयात् ॥

Here is a description of how the subtle body leaves the gross body.When the Jiva, the Lord of the aggregate of the body and the rest takes up this body he brings in with him the mind and the senses when he leavs the body at its dissolution he takes with him the senses and the mind, just as the wind carries with it the fragrance from the flowers. Wherever he goes and whatever form he assumes he again operates through these senses and the mind.Lord Jiva, the Lord of the aggregate of the body and the rest.The Self appears to be an agent or an enjoyer only when he possesses or assumes a body.