Yayati said : When the body is destroyed (by death), man, according to the effects of his acts, is born again in the womb of his mother. He stays there in an indistinct form and he then gradually assumes distinct and visible form. He then reappears and walks on the earth. Thus he falls into the hell Bhauma (earth) and does not see the end of his existence.
ययातिरुवाच ऊर्ध्वं देहात् कर्मणा जृम्भमाणाद् व्यक्तं पृथिव्यामनुसंचरन्ति। इमं भौमं नरकं ते पतन्ति नावेक्षन्ते वर्षपूगाननेकान्॥