He becomes equipped on all sides with all his auspicious deeds of merit and with all his sins. Brahmanas gifted with knowledge and equipped with the certain conclusions of the scriptures, know him, from marks, as to whether he is possessed of merit or with its demerit. Even as men having eyes see the firefly appearing and disappearing in the midst of darkness, men having the eye of knowledge and crowned with success of penances, see, with spiritual vision, the Individual Soul as he leaves the body, as he is re-born, and as he enters the womb. It is seen that the Individual Soul has three regions assigned to him eternally.
ब्राह्मणा ज्ञानसम्पन्ना यथावच्छ्रुतनिश्चयाः। इतरं कृतपुण्यं वा तं विजानन्ति लक्षणैः॥ यथान्धकारे खद्योतं लीयमानं ततस्ततः। चक्षुष्मन्तः प्रपश्यन्ति तथा च ज्ञानचक्षुषः॥ पश्यन्त्येवंविधं सिद्धा जीवं दिव्येन चक्षुषा। च्यवन्तं जायमानं च योनि चानुप्रवेशितम्॥ तस्य स्थानानि दृष्टानि त्रिविधानीह शास्त्रतः। कर्मभूमिरियं भूमिर्यत्र तिष्ठन्ति जन्तवः॥