“ It is thus, O Ashtaka, that the gross and visible body developeth from the subtile essence.'
"Ashtaka asked, 'After death, the body is burnt, or otherwise destroyed. Reduced to nothing upon such dissolution, by what principle is one revived?' Yayati said, 'O lion among kings, the person that dies assumes a subtil form; and retaining consciousness of all his acts as in a dream, he enters some other form with a speed quicker than that of air itself. The virtuous attain to a superior, and the vicious to an inferior form of existence. The vicious become worms and insects. ”

“ Tell me what more I shall say.'
"Ashtaka said, 'When life is destroyed with age, vultures, peacocks, insects, and worms eat up the human body. Where doth man then reside? How doth he also come back to life? I have never heard of any hell called Bhauma on Earth!'
"Yayati answered, 'After the dissolution of the body, man, according to his acts, re-entereth the womb of his mother and stayeth there in an indistinct form, and soon after assuming a distinct and visible shape reappeareth in the world and walketh on its surface. ”

“ Yayati answered, 'After falling from heaven, the being becometh a subtile substance living in water. This water becometh the semen whence is the seed of vitality. Thence entering the mother's womb in the womanly season, it developeth into the embryo and next into visible life like the fruit from the flower. Entering trees, plants, and other vegetable substances, water, air, earth, and space, that same watery seed of life assumeth the quadrupedal or bipedal form. ”