There are two kinds of transmigration of a living entity after passing away from the present body. One kind of transmigration is to go to the controller of sinful activities, who is known as Yamarāja, and the other is to go to the higher planets, up to Vaikuṇṭha. Here Lord Kapila describes how persons engaged in activities of sense gratification to maintain a family are treated by the messengers of Yamarāja, called Yamadūtas. At the time of death the Yamadūtas become the custodians of those persons who have strongly gratified their senses. They take charge of the dying man and take him to the planet where Yamarāja resides. The conditions there are described in the following verses.