It is clear in this verse that at the time of death thoughts of material enjoyment do not go away. This indicates that the living entity, the soul, is carried by the subtle body — mind, intelligence and ego. Due to false ego, the living entity still wants to enjoy the material world, and for want of material enjoyment he becomes sorry or sad. He still makes intellectual plans to further his existence, and therefore, although he gives up the gross body, he is carried by the subtle body to another gross body.