At the time of death, fire burns the gross body, and if there is no more desire for material enjoyment the subtle body is also ended, and in this way a pure soul remains. This is confirmed in Bhagavad-gītā ( tyaktvā dehaṁ punar janma naiti ). If one is free from the bondage of both the gross and subtle material bodies and remains a pure soul, he returns home, back to Godhead, to be engaged in the service of the Lord. Tyaktvā dehaṁ punar janma naiti mām eti: he goes back home, back to Godhead. Thus it appears that Saubhari Muni attained that perfect stage.