The gloss says:—Having enjoyed in the next world the good fruits of their virtuous deeds, they are blown down on earth by the winds and rain. Here they enter in the form of sap and marrow in the vegetable productions of corn, grain and fruits; and these entering the body of animals in the form of food, produce the semen, which becomes the cause of the lives and bodies of all living beings.

26. Thus the dead, figure to themselves some one of these states of living bodies, according to their respective proclivity, after they recover from the collapse attending upon their death.

27. Having thought themselves to be extinct at first, they come to feel their resuscitation afterwards, upon receiving the offering of the mess, made to their departed spirits (by their surviving heirs).

28. Then they fancy they see the messengers of death, with nooses in their hands, come to fetch them to the realm of Yama; where they depart with them, (with their provision for one year offered in their Srádh ceremony).

29. There the righteous are carried in heavenly cars to the gardens of Paradise, which they gain by their meritorious acts in life.

30. But the sinful soul, meets with icebergs and pitfals, tangled with thorns and iron pikes, and bushes and brambles in its passage, as the punishment of its sins.

31. Those of the middling class, have a clear and paved passage, with soft grassy path-ways shaded by cooling arbours, and supplied with spring waters on both sides of them.

32. On its arrival there, the soul reflects within itself that: “here am I, and yonder is Yama—the lord of the dead. The other is the judge of our actions—Chitragupta, and this is his judgment given on my behalf”.

33. In this manner the great world also, appears to every one as in a dream; and so the nature and manner of all things, present themselves before every soul.

34. But all these appearances are as void as air; the soul alone is the sentient principle, and the spacious space and time, and the modes and motions of things, though they appear as real, are nothing in reality.