Earth, Wind, Ether, Water, Light, Mind, Yama (the king
of the dead), Understanding, the Soul, as also Day and Night, all
together behold as witnesses the merits (and demerits) of all living
creatures. With these, Righteousness follows the creature (when
dead).[508] When the body becomes bereft of life, skin, bones, flesh, the
vital seed, and blood, O thou of great intelligence, leave it at the same
time. Endued with merit (and demerit) Jiva (after the destruction of this
body) attains to another. After the attainment by Jiva of that body, the
presiding deities of the five elements once more behold as witnesses all
his acts good and bad. What else dost thou wish to hear? If endued with
righteousness, Jiva enjoys happiness. What other topic, belonging to this
or the other world, shall I discourse upon?"

"'Yudhishthira said, "Thy illustrious self has explained how Righteousness
follows Jiva. I desire to know how the vital seed is originated."

"'Vrihaspati said, "The food that these deities, O king, who dwell in the
body, viz., Earth, Wind, Ether, Water, Light, and Mind eat, gratifies
them. When those five elements become gratified, O monarch, with Mind
numbering as their sixth, their vital seed then becomes generated, O thou
of cleansed soul! When an act of union takes place between male and
female, the vital seed flows out and causes conception. I have thus
explained to thee what thou hast asked. What else dost thou wish to hear?"

"'Yudhishthira said, "Thou hast, O illustrious one, said how conception
takes place. Do thou explain how the Jiva that takes birth grows (by
becoming possessed of body)."

"'Vrihaspati said, "As soon as Jiva enters the vital seed, he becomes
overwhelmed by the elements already mentioned. When Jiva becomes
disunited therewith, he is said to attain to the other end (viz., death).
Endued as Jiva becomes with all those elements, he attains, in
consequence thereof, a body. The deities, that preside over those
elements behold as witnesses all his acts, good and bad. What else dost
thou wish to hear?"

"'Yudhishthira said, "Leaving off skin and bone and flesh, and becoming
destitute of all those elements, in what does Jiva reside, O illustrious
one, for enjoying and enduring happiness and misery?"

"'Vrihaspati said, "Endued with all his acts, the Jiva quickly enters the
vital seed, and utilizing the functional flow of women, takes birth in
time, O Bharata. After birth, the Jiva receives woe an