Discussion between Krishna and Garuda on Vrishotsarga and fruits of donation and good activities ||18||

1-2Sri Krishna said: -On hearing the words of Sravanas and thinking about the problem for a while, Citragupta informs about all those actions pious or impious performed by the people. He repeats them also to the person concerned.
3Whatever action a person undertakes, by word of mouth, body or mind, whether good or bad, he reaps the fruits thereof.
4O lord, thus I have told you about the path which the departed soul has to traverse. I have also told you about the places of rest for the departed soul.
5If food is gifted in his favour he travels in comfort on the Highway. To illuminate the path, an earthen lamp should be kindled, put in the appropriate place and kept burning by day and night.
6The path, though dark, dreadful, dog infested and void of resting-place, becomes luminous and pleasant for those who have gifted an earthen lamp.
7Han earthen, jar is gifted on the fourteenth day or the month of Karttika, it gives comfort to the. deceased. Now, I shall tell, you in brief about the path of Yama for the departed soul.
8Her goes to the world of manes as a result of the merit accruing from the performance of Vrishotsarga. By the rice-ball offered on the eleventh, he attains physical purity.
9The servants of Yama are satiated by the gift of water-jar.
10By gifting bed. the deceased goes to heaven by the aerial car. The gift of bed can be made on-any day or on the twelfth day from death.
11On the thirteen day he should give precious articles of different varieties in favour of the deceased or the person himself, when alive, should gift these articles for himself.
12-13O Garuda, by the merit accruing from these gifts he goes comfortably on that path. O lord of birds, there prevails a uniform law for all the higher, lower and the middling classes. O bird, you should know that a person reaps the fruits, sour or sweet, in proportion to the nature and extent of actions done by him.
14Whatever gifts he or his relatives make in his favour stand in good stead while he is on journey to, the world of Yama.
15Garuda said: -O lord, why should they give padas and of what nature. Who shall receive the gifts? O god of gods let me know the facts.
16Sri Bhagawan said: -An umbrella, shoes, clothes, a ring, a water-jar, a chair or stool and a vessel-these seven are called padas.
17There is a terrible heat in the way which scorches the departed soul. By the gift of umbrella, the deceased receives shelter of shade and feels comfortable.
18By the gift of shoes the deceased passes over the sword-edged forest, mounted on the horse.
19By the gift of a seat (asana) to a Brahmin, the deceased obtains tasty meals in the interval of time while he walks over the path at his leisure.
20By the gift of a water-jar, he gets enough water on the way which is full of heat, devoid of air and water.
21A person, gifting a water-jar made of copper, receives, assuredly, the merit of constructing a thousand wells.
22The messengers of Yama are dreadful to look at, dark and yellow is appearance. They are courteous too, if propitiated by the gift of clothes and ornaments. When satisfied they do not tom-lent the deceased.
23They wield terrible weapons, run here and there. By the gift of a ring they vanish from the presence of the deceased.
24The pada is completed by the gift of a vessel a seat, raw food, clarified butter and a sacred thread.
25Tired and thirsty, the traveler feels comfortable if he has gifted the buffalo’s milk in his lifetime.
26Garuda said: -O lord, things are gifted by the relatives at home in favour of the deceased. How do they reach the deceased and who receives them?
27Sri Krishna said: -God Varuna receives those gifts and hands them over to me. I give them to god Bhaskara (the sun), from Bhaskara the deceased person obtains them.
28As a result of sinful activities when no descendant is left on the earth, the deceased person goes to hell until his sin is exhausted.
29-31After his term has expired, the pious soul is allowed by Yama, the lord of eighty-four lacs of hells, to have a look at hells and hear the cries of Pretas (the departed souls). In the midst of hells, there are 21 notorious hells, viz. Tamisra, Lohasanku, Maharaurava, Salmali, Raurava, Kudvala, Kalasutraka, Putimrittika.
32-33Saugata, Lohatoda, Savisa, Pretapana, Mahanaraka, Kalola, Sajivana, Mahapatha, Avici, Andhatamisra, Kumbhlpaka, Asipatravana and Patana.
34Those who have passed several years in the dreadful hell and have no descendants (to offer gifts) in their favour become messengers of Yama.
35Yama sends them on errand and they share with the dead the food and drink. which. their relatives offer them from time to time.
36-37Being extremely hungry they seize the dead man’s gifts on the way and eat them. A rice-ball gifted as food to the dead at the end of a month satiates them for a year.
38By such deeds of merit, gradually he reaches Sauripura. Then by the end of a year, he reaches the vicinity of dreadful Yamaloka.
39Here, he gives up his dreadful body, of the measure of arm, which he derived within ten days from the ten pins as gifted to him by his descendants. His spirits droop at the sight of Yama as the spirit of Parasurama at the sight of Rama (Dasarathti).
40He gives up his previous body for the one derived from his actions. He receives an airy body of the size of a thumb and reaches the sword-edged hell.
41Here, he walks on single foot bound helplessly by his actions as a caterpillar by reeds.
42Just as a person casts off his old dress and puts on a new one, so the soul gives up his old body and assumes a new one.