"The Charvakas are atheists who deny the existence of the soul after the death of the body. The materialists who worship the body as the soul and who deny the existence of a soul independent of the body, which is separate from the body, are also atheists. The Charvakas, the Lokayatikas, and the materialists believe that the body only is the soul and the soul does not exist outside the body. They also believe that the soul dies when the body dies.
"They say that the soul is formed by the combination of the five elements, just as the red colour is formed by the combination of betel leaves, nuts and lime; or just as an intoxicating liquor is formed by the combination of some ingredients. Is this not a beautiful philosophy? It is the philosophy of the flesh. It is the philosophy of Virochana and his followers.
"They believe in nothing which cannot be cognised by the senses. They will not admit the existence of anything which lies beyond the reach of their senses. They want ocular proof for everything. They must see the soul with the naked eyes. Then only they will believe in the existence of a soul. They do not know that the soul can be intuitively realised and that it is not an object of perception. Their philosophy is “Eat, drink and be merry. Have sensual enjoyment to the maximum degree. Do not think of the future. If you have no money, beg or borrow it and then eat and drink. Then again drink, because when the body is burnt to ashes, no one will have to be accountable for your actions.” Such philosophers are abundant in every country. Their number is increasing daily. There are many who do not believe at all in the existence of a soul.
"The Charvakas and the materialists do not bother about reincarnation or transmigration of souls, about philosophical questions like “Who am I? Whence and where? Whither? What remains after death? What is life? What is death? What is then on the other side of death? When the body dies what conditions shall man pass into; in which world shall he find himself?” They think that those who make such enquiries are ignorant persons and that they are the only clever and wise persons. No argument can convince them or change their views. They have written volumes after volumes against the existence of the soul. Wonderful people indeed with perverted intellects!"
-Sri Swami Sivananda