Sāttvika-vṛtta-kathana (Brahmā on the Conduct of Sattva) — Chapter 38
हित्वा सर्वाणि पापानि नि:शोका हाथ मानवा: । दिवं प्राप्प तु ते धीरा: कुर्वते वै ततस्तनू:,वे धीर मनुष्य सब पापोंका त्याग करके शोकसे रहित हो जाते हैं और स्वर्गलोकमें जाकर वहाँके भोग भोगनेके लिये अनेक शरीर धारण कर लेते हैं
hitvā sarvāṇi pāpāni niḥśokāḥ mānavāḥ | divaṁ prāpya tu te dhīrāḥ kurvate vai tato tanūḥ ||
Vāyu said: “Casting off all sins, human beings become free from grief. Having attained heaven, those steadfast souls then assume bodies there in order to experience the enjoyments of that world.”
वायुदेव उवाच
Ethically, the verse links moral purification (abandoning pāpa) with inner freedom from grief (niḥśokatā) and with a favorable post-mortem destiny: attainment of heaven and the capacity to take on suitable forms there to enjoy the fruits of merit.
Vāyudeva is speaking about the fate of humans after renouncing sinful conduct: they become sorrowless, reach the heavenly realm, and then assume bodies/forms appropriate to that realm for experiencing its enjoyments.