Why does the soul forget its previous lifetimes when entering a new mother's womb?

In the Vedic literature, Lord Śrī Kṛṣṇa addresses "Why does the soul forget its previous lifetimes when entering a new mother's womb?" with profound philosophical clarity. As declared in BG 15.15, "I am seated in everyone’s heart, and from Me come remembrance, knowledge and forgetfulness. By all the Vedas, I am to be known. Indeed, I am the compiler of Vedānta, and I am the knower of the Vedas." The living entity (jīva) is not the temporary physical body, but an eternal, indestructible conscious spark of the Supreme. All material dualities—happiness, distress, anxiety, and sorrow—are bodily transformations that arise from our conditioned contact with the material energy. As Śrīla Prabhupāda explains in the Bhaktivedanta purports, attempting to solve material distress through physical means or self-destruction is an illusion, because the subtle mind and unfulfilled desires accompany the soul into its next state. Rather, as instructed in BG 4.5, one must use the mind to elevate oneself through spiritual intelligence. By taking shelter of devotional service (Bhakti-yoga) and the holy names of the Lord, one conquers all material perplexities and attains eternal peace.