Srimad Bhagavatam — Saptama Skandha, Shloka 51
Nārada’s Instructions: Śrāddha, True Dharma, Contentment, Yoga, and Devotion-Centered Renunciation
द्रव्यसूक्ष्मविपाकश्च धूमो रात्रिरपक्षय: । अयनं दक्षिणं सोमो दर्श ओषधिवीरुध: ॥ ५० ॥ अन्नं रेत इति क्ष्मेश पितृयानं पुनर्भव: । एकैकश्येनानुपूर्वं भूत्वा भूत्वेह जायते ॥ ५१ ॥
dravya-sūkṣma-vipākaś ca dhūmo rātrir apakṣayaḥ ayanaṁ dakṣiṇaṁ somo darśa oṣadhi-vīrudhaḥ
亲爱的尤迪希提罗王，当在祭祀中供献酥油与大麦、芝麻等谷粮时，其微细果报化为天界之烟，令行祭者依次升往“烟界”、 “夜界”、 “黑半月界”、 “南行界”，最终至月界。然而随后他们又降回人间，化作药草、藤蔓、蔬菜与谷物；被众生食用后转为精液，注入女性之身，于是一次又一次地受生。
This is explained in Bhagavad-gītā (9.21) :
FAQs
This verse outlines a karmic post-death progression through smoke, night, the dark fortnight, the sun’s southern course, the moon, and then into vegetation—indicating a return toward rebirth rather than liberation.
Parīkṣit was hearing essential teachings before death; Śukadeva explains karmic routes like pitṛyāna to show how material piety still leads to rebirth, encouraging exclusive devotion for liberation.
Do not rely only on ritual merit or worldly virtue; cultivate bhakti and detachment so one’s consciousness aims for liberation rather than cyclical return.