1 Gita Sloka Every Day - Chapter 15 - Purushottama Yoga - Sloka 8

The entire content of this mail is from Swami Adidevananda's translation of Ramanuja's  Gita  Bhashya and Swami Chidbhavananda's Bhagavad Gita, both published by Ramakrishna Mission

How does the jivatman assume the Upadhis?

Jivatman Defined 7-9

1 Gita Sloka  Every Day - Chapter 15 - Purushottama Yoga - Sloka 8

Shariram yat avapnoti yat cha api utkramati iswarah I

Gruhitva etani samyati vayuh gandhan iva ashayat II sloka 8

शरीरं यत् अवाप्नोति यत् च अपि उत्क्रामति ईश्वरः I 

गृहीत्वा एतानि संयाति वायुः गन्धान् इव आशयात्  II श्लोक 8 

When the lord obtains a body and when he leaves it, he takes these and goes,asnthe wind carries the scents from their sources.

The jivatman is called as the lord here because of his suzerainty over the body and the senses. The wind is smell-less by itself, but it acquires the scent inherent in the flowers. It is also capable of relinquishing those scents by and by. The jivatman assumes the upadhis due to his attachment to the prakriti; but as he detaches himself from it, he resumes his original consciousness. However, as long as he keeps up his concern with the prakriti, he behaves like a magician with his equipment. Somewhere he spreads out his few things and shows his magic performance. Then he bundles up his belongings and goes to another place intent on the same show. Similarly the jivatman spreads out his senses, mind  and his upadhis when he takes birth in one place. He withdraws them at death, only to project them again in another birth. 

What does the jivatman do with his senses? His action is explained in the next sloka