Gifted with these elements, the individual soul comes by a body. The deities that preside over those elements, witness all his deeds, good and bad. What else do you wish to hear.
ततोऽस्य कर्म पश्यन्ति शुभं वा यदि वाशुभम्। देवताः पञ्चभूतस्था: किं भूयः श्रोतुमिच्छसि॥