Adhyaya 14 — The Messenger of Yama Explains Karmic Retribution and the Causes of Naraka Torments
गन्धर्वसिद्धाप्सरसां गीताद्यैरुपभुञ्जते ।
देवत्वे मानुषत्वे च तिर्यक्त्वे च शुभाशुभम् ॥
gandharvasiddhāpsarasāṃ gītādyair upabhuñjate / devatve mānuṣatve ca tiryaktve ca śubhāśubham
They enjoy (their merits) through songs and the like among Gandharvas, Siddhas, and Apsarases. In godhood, in humanity, and in animal existence too, they experience the auspicious and the inauspicious.
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Rebirth spans multiple modes of existence; karmic fruits manifest as refined pleasures in heaven and as mixed outcomes across divine, human, and animal births.
General dharma/karma doctrine; not a genealogical or manvantara enumeration.
The ‘song’ motif points to subtle enjoyment (sūkṣma-bhoga): even pleasure is a binding experience that consumes merit and keeps the cycle turning.