The owner of the body is eternal, but not the body. In so many ways, Krsna is explaining about the material condition of this body. But those who are not very intelligent, with poor fund of knowledge, it is very difficult for them to understand. Otherwise, things are very clear. This point is very clear. That at night I forget this body, and in daytime I forget the body at night. This is a fact. Similarly, I may forget the body of my last appearance, last duration of life, or I may not know the future body. But I will exist, and the body may change, but I'll have to accept another body which is temporary. But I, as I exist, it means I have got a body. That is spiritual body.
Lecture on Bhagavad-gita 2.28, London, 30 August, 1973