yasya syur vita-sankalpah

 pranendriya-mano-dhiyam

vrttayah sa vinirmukto

 deha-stho ’pi hi tad-gunaih

 

Translation: 

 

A person is considered to be completely liberated from the gross and subtle material bodies when all the functions of his vital energy, senses, mind and intelligence are performed without material desire. Such a person, although situated within the body, is not entangled.

 

Purport: 

 

The material body and mind are subject to lamentation, illusion, hunger, lust, greed, insanity, frustration, etc., but one who remains active in this world without attachment is considered vinirmukta, or completely liberated. The vital energy, senses, mind and intelligence are purified when engaged in the devotional service of Lord Krsna, as confirmed throughout Srimad-Bhagavatam.