Whatever creature is born is resolved once more into the five principal elements upon the exhaustion of his merits and demerits; and moved again by the merits and demerits acquired in that life enters into another body resulting from his deeds.
तस्य प्रभावयुक्तस्य निमित्तं देहभेदने। यथैवोत्पद्यते किंचित् पञ्चत्वं गच्छते तथा॥ पुण्यपापविनाशान्ते पुण्यपापसमीरितः। देहं विशति कालेन ततोऽयं कर्मसम्भवम्॥