We act sometimes in relation to the gross body and sometimes in relation to the subtle body. If, by Kṛṣṇa’s grace, we act in our spiritual body, we can transcend both the gross and subtle bodies. In other words, we can gradually train ourselves to act in terms of the spiritual body. As stated in the Nārada-pañcarātra, hṛṣīkeṇa hṛṣīkeśa-sevanaṁ bhaktir ucyate: devotional service means engaging the spiritual body and spiritual senses in the service of the Lord. When we are engaged in such activities, the actions and reactions of the gross and subtle bodies cease.