When the Lord (as the individual soul) obtains a body and when He leaves it, He takes these and goes (with them) as the wind takes the scents from their seats (flowers, etc.).
In simple words
Krishna gives a beautiful image: "When the soul picks up a body, it gathers the senses and the mind and takes them along. When it leaves that body, it carries them to the next one — just like the wind picks up scents from flowers and carries them."
15.8 शरीरम् a body? यत् when? अवाप्नोति obtains? यत् when? च and? अपि also? उत्क्रामति leaves? ईश्वरः the Lord? गृहीत्वा taking? एतानि these? संयाति goes? वायुः the wind? गन्धान् the scents? इव as? आशयात् from (their) seats (the flowers).Commentary 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.
Contemporary scholarly and practical interpretations for modern seekers.
This interpretation draws on a specific tradition and may not represent the view of any single school. For authoritative guidance within a specific tradition, seek a qualified teacher.
The individual soul is the master of the body, senses, and mind. As long as it dwells in a particular body, it carries with it the subtle form—comprising the senses and the inner faculties—and performs countless actions. According to its desires and tendencies, the soul acts; and in accordance with the fruits of those actions, it must assume various bodies to experience their results. When it abandons one body, it gathers up the subtle form and departs; entering another body, it continues its former patterns of behavior anew.
The permanent separation of the subtle body from the gross body is what we call death for the physical form. The corpse may retain its former appearance, yet it has lost the capacity to perceive objects, to experience, and to think—for all these functions belong to the subtle body. It is the presence of the soul that grants the body its status as a living person.
Just as the moving wind carries the fragrance of flowers, sandalwood, and perfumes from one place to another—though neither the wind nor the scent is visible to the eye—so too does the soul depart, bearing all the senses with it. The subtle soul cannot be seen by the eyes as it leaves the body, just as the wind and fragrance cannot be perceived. All the soul's desires and tendencies accompany it as well.
In this verse, calling the soul the master of the body and senses means simply this: through its presence alone do perception, thought, and all functions proceed smoothly and naturally. It is the ruler and regulator of these instruments. Just as a government official, upon transfer, packs all his household belongings into trunks and carries them to his new posting, then unpacks and arranges them in his new home—precisely so does the individual soul, upon abandoning one gross body, gather all the senses, depart, and then, assuming a new body, resumes all its functions through the subtle form once more.
In Vedanta, the body is called the temple of experience. This verse is indeed a summary of the very principles taught in the Upanishads.