Sarasvatī–Tārkṣya Saṃvāda: Agnihotra-vidhi, Dāna-phala, and Mokṣa-prasaṅga (सरस्वती–तार्क्ष्यसंवादः)
अयमादिशरीरेण देवसूष्टेन मानव: । शुभानामशुभानां च कुरुते संचयं महत्,यह मनुष्य ईश्वरके रचे हुए पूर्वशरीरके द्वारा (अन्तःकरणमें) शुभ और अशुभ कर्मोंकी बहुत बड़ी राशि संचित कर लेता है। फिर आयु पूरी होनेपर वह इस जरा-जर्जर स्थूल शरीरका त्याग करके उसी क्षण किसी दूसरी योनि (शरीर)-में प्रकट होता है। एक शरीरको छोड़ने और दूसरेको ग्रहण करनेके बीचमें क्षणभरके लिये भी वह असंसारी नहीं होता
ayam ādiśarīreṇa devasṛṣṭena mānavaḥ | śubhānām aśubhānāṃ ca kurute saṃcayaṃ mahat |
Mārkaṇḍeya said: By means of the primordial body fashioned by the Lord, a human being amasses a vast store of both wholesome and unwholesome deeds. Thus the inner instrument (mind and disposition) becomes laden with merit and demerit, shaping the next embodiment and the moral consequences that follow.
मार्कण्डेय उवाच
A person, through a divinely constituted prior basis of embodiment, accumulates a large store of both good and bad karma; this karmic stock conditions future experience and subsequent embodiment, underscoring ethical responsibility for one’s actions.
Mārkaṇḍeya is explaining to his listeners the mechanism of moral causality: how a human being gathers merit and demerit within the inner life and how this accumulation becomes decisive for the next phase of embodied existence.