The Lord, upon obtaining a body and upon leaving it, carries with him these senses, just as the wind carries fragrances from their source.

The jiva is here called īśvara — the small lord, the controller of the body. The process of transmigration: upon leaving the body (utkrāmati — moves upward, exits), he carries with him (saṃyāti) the senses — not the physical organs but the subtle powers.

The analogy is the wind (vāyu) that transports fragrances (gandha) from their source (āśaya). The senses are like fragrances inherent to the jiva, which manifest in each new body according to its saṃskāra (karmic tendencies).