Embodied creatures perform various actions on account of attributes. When they abstain therefrom, they acquire liberation. Some again go to heaven.
एवं प्रकृतितः सर्वे प्रवर्तन्ते शरीरिणः। निवर्तन्ते निवृत्तौ च स्वर्गं चैवोपयान्ति च॥