Discussion between Krishna and Garuda on Entering in Yamaloka ||19||

1Assuming an airy form derived from his previous actions and suffering from hunger he moves along with Yama.
2There is a town of Citragupta covering twenty yojanas. There the embodied beings observe their virtue and sin all around.
3lf he had made substantial gifts in his lifetime he derives pleasure therefrom: From here Vaivasvata town of Yama is situated at the distance of twenty-four Yojanas.
4The residents of Vaivasvatapura are satiated by the gifts of iron, salt, cotton and a vessel of gingelly seeds, offered by the relatives of the deceased.
5The dead repair to Vaivasvata town and inform Dharmadhvaja, the keeper at Yama’s gate (about the gifts). Dharmadhvaja is always present at the gate of Yama.
6Dharmadhvaja is pleased with the gift of seven grains. Propitiated by that, he tells the dead about their virtues and sins.
7Holy and pious people see Dharmaraja. as a god of noble countenance, while the sinful and the wicked see him as a god of dreadful and terrible aspect.
8The deceased person is terribly afraid at his sight and laments bitterly. Those who have offered gifts in their lifetime should entertain no fear.
9Yama moves from his seat as soon as he sees a holy man. He thinks that he will supersede him in status and reach Brahmaloka.
10Virtue can easily be procured by offering gifts. The path to Yama’s region can easily be traversed by acts of Charity. This Highway cannot be easily covered otherwise. O dear, none can reach the city of Yama without doing charitable acts.
11That dreadful path is full of terror- striking servants of Yama, each of the cities is guarded by a thousand of these servants.
12The messengers of Yama torture the sinner in (hot) waters and take off his skin till he becomes a skeleton.
13The deceased for whom no obsequial rites have been made traverse the path with great difficultys They are led like animals bound with ropes.
14-15The person may become a god, a mare, a man of low species, or as Yama ordains, he may attain salvation or be born as a human being as a son to his father.
16He obtains birth according to his activities. He passes through a series of births in this world.
17Knowing that even the highest happiness is non eternal, he should perform acts of righteousness when he has received a human body.
18Human body is either reduced to worms, ashes, or feces. Though he carries a lantern in hand, he may fall in a dreadful hell full of darkness.
19He can acquire human body as a result of his pious acts. He who performs holy deeds in human body acquires supreme position.
20If he neglects Dharma, he comes to grief.
21The soul obtains human body after passing through series of births. O bird, in human body too, his birth as a Brahmana is a rare event. He who observes vows natural to his caste becomes immortal after death by the blessing of God.