LIVING BEINGS
According to Gaudiya Vaishnava philosophy, consciousness is not a product of matter, but is instead a symptom of the soul. All living beings (jivas), including animals and trees, have a soul. That soul is distinct from their current physical body – the nature of the soul being eternal, immutable, and indestructible without any particular birth or death. The soul does not die when the body dies, but it is transmigrated into another new body and takes new birth in a new body. Souls which are captivated by the illusory nature of the world (Maya) are repeatedly reborn among the various 8,400,000 number of species of life on this planet and in other worlds in accordance to the laws of karma and individual desire. This is consistent with the concept of samsara found throughout Hindu, Sikh and Buddhist beliefs.
Release from the process of samsara (known as moksha) is believed to be achievable through a variety of spiritual practices. However, within Gaudiya Vaishnavism, it is bhakti in its purest state (or "pure love of God") which is given as the ultimate aim, rather than liberation from the cycle of rebirth. Gaudiya Vaishnav tradition asserts that in the current yuga, which is Kali Yuga, singing and chanting the various sacred names of God are sufficient for spiritual liberation.