Śrīmad Bhāgavatam 2.2.29

ghrāṇena gandhaḿ rasanena vai rasam

rūpaḿ ca dṛṣṭyā śvasanaḿ tvacaiva

śrotreṇa copetya nabho-guṇatvaḿ

prāṇena cākūtim upaiti yogī (Śrīmad Bhāgavatam 2.2.29)

The devotee thus surpasses the subtle objects of different senses like aroma by smelling, the palate by tasting, vision by seeing forms, touch by contacting, the vibrations of the ear by ethereal identification, and the sense organs by material activities.

Beyond the sky there are subtle coverings, resembling the elementary coverings of the universes. The gross coverings are a development of partial ingredients of the subtle causes. So the yogī or devotee, along with liquidation of the gross elements, relinquishes the subtle causes like aroma by smelling. The pure spiritual spark, the living entity, thus becomes completely cleansed of all material contamination to become eligible for entrance into the kingdom of God.