28. Whatever is in the heart and mind, the same notions form the nature of living beings; and whether these are in their corporeal or incorporeal states, they think themselves as such beings and no other. (The sense of personal identity accompanies the soul everywhere).
29. The thought of having received the pinda cake, makes a man sapinda, though it is not actually offered to him; so on the other hand the thought of not being served with the cake, makes a sapinda become a nispinda (or one served with it becomes as one without it).
30. It is verily the desire of all living beings to be such and such as they have in their hearts, and that is the cause of their becoming so in reality. (Gloss. The ordinance of the necessity of cake offering, fosters its desire in the hearts of men. Or, which is the same thing, the desire of receiving the funeral cake, is fostered in the hearts of men, by the ordinance of Srádh).
31. It is the thought of a man, that makes the poison savour as nectar to his taste; and it is his very thought that makes an untruth seem as truth to him. (Gloss. The thought of a snake-catcher that he is the snake eating Garuda, makes him swallow the bitter poison as sweet honey; and the thought of snake-bite from the pricking of a thorn, mortifies a man by his false fear or imagination only).
32. Know this for certain, that no thought ever rises in any one without some cause or other; hence the desire or thought which is inherent in the spirit, is the sole cause of its regeneration on earth.
33. Nobody has ever seen or heard of any event, occurring without its proper cause; except the being of the Supreme Being, which is the causeless cause of all beings, from their state of not-being into being.
34. The desire is inherent in the intellect, like a dream in the soul; and the same appears in the form of acts, as the Will of God is manifested in his works of creation.
35. Ráma said:—How can the spirit that is conscious of its demerit, foster any desire of its future good; and how can it profit by the pious works of others for its salvation? (as the Srádh made by the relatives of the deceased).
36. Tell me too whether the pious acts of others, which are offered to the manes go for nothing; and whether the absence of future prospects of the unmeritorious ghost, or the benevolent wishes of others (for its future good) are to take effect.
37. Vasishtha said:—A desire is naturally raised in one at its proper time and place, and by application of appropriate acts and means; and the rising of the desire necessarily overcomes its absence. Gloss. So a Srádh done in proper season and manner, serves to the benefit of the desertless spirit.