Gifted with merit (and demerit) individual soul (after the destruction of this body) comes by another body. After the attainment by individual soul of that body the presiding deities of the five elements once more witness all his deeds, good and bad.
ततो धर्मसमायुक्तः प्राप्नुते जीव एव हि॥ ततोऽस्य कर्म पश्यन्ति शुभं वा यदि वाशुभम्। देवताः पञ्चभूतस्थाः किं भूयः श्रोतुमिच्छसि॥