tasmin yavātsaṃpātam uṣitvāthaitam evādhvānaṃ punar nivartante |
ākāśam |
ākāśād vāyum |
vāyur bhūtvā dhūmo bhavati |
dhūmo bhūtvābhraṃ bhavati ||

yāvattadupabhoganimittasya karmaṇaḥ kṣayaḥ sampatanti yeneti sampātaḥ karmaṇaḥ kṣayo yāvatsampātaṃ yāvatkarmaṇaḥ kṣaya ityarthaḥ | tāvattasmiṃścandramaṇḍala uṣitvāthānantarametameva vakṣyamāṇamadhvānaṃ mārgaṃ punarnivartnate | punarnivartanta iti prayogātpūrvamapyasakṛccandramaṇḍalaṃ gatā nivṛttāścā’sanniti gamyate | tasmādiha loka iṣṭādikarmopacitya candraṃ gacchanti | tatkṣaye cā’vartante | kṣaṇamātramapi tatra sthātuṃ na labhyate | sthitinimittakarmakṣayāt | snehakṣayādiva pradīpasya | tatra kiṃ yena karmaṇā candramaṇḍalamārūḍhastasya sarvasya kṣaye tasmādavarohaṇaṃ kiṃ vā sāvaśeṣa iti | kiṃ tataḥ | yadi sarvasyaiva kṣayaḥ karmaṇaścandramaṇḍalasthasyaiva mokṣaḥ prāpnoti | tiṣṭhatu tāvattatraiva mokṣaḥ syānna veti | tata āgatasyeha śarīropabhogādi na sambhavati | "tataḥ śeṣeṇe"tyādismṛtivirodhaśca syāt | nanviṣṭāpūrtadattavyatirekeṇāpi manuṣyaloke śarīropabhoganimittāni karmāṇyanekāni sambhavanti | na ca teṣāṃ candramaṇḍala upabhogaḥ | ato ’kṣīṇāni tāni | yannimitaṃ candramaṇḍalamārūḍhastānyeva kṣīṇānītyavirodhaḥ | śeṣaśabdaśca sarveṣāṃ karmatvasāmānyādaviruddhaḥ | ata eva ca tatraiva mokṣaḥ syāditi doṣābhāvaḥ | viruddhānekayonyupabhogaphalānāṃ ca karmaṇāmekaikasya jantorārambhakatvasambhavāt | na caikasmiñjanmani sarvakarmaṇāṃ kṣaya upapadyate | brahmahatyādeścaikaikasya karmaṇo ’nekajanmārambhakatvasmaraṇāt | sthāvarādiprāptānāṃ cātyantamūḍhānāmutkarmaṣahetoḥ karmaṇa ārambhakatvāsambhavāt | garbhabhūtānāṃ ca sraṃsamānānāṃ karmāsambhave saṃsārānupapattiḥ | tasmānnaikasmiñjanmani sarveṣāṃ karmaṇāmupabhogaḥ | yattu kaiściducyate sarvakarmaśriyopamardena prāyaṇe karmaṇāṃ janmārambhakatvam | tatra kānicitkarmāṇyanārambhakatvenaiva tiṣṭhanti kānicijjanmā’rabhanta iti nopapadyate | maraṇasya sarvakarmābhivyañjakatvātsvagocarābhivyañjakapradīpavaditi | tadasat | sarvasya sarvātmakatvābhyupagamāt | na hi sarvasya sarvātmakatve deśakālanimittāvaruddhatvātsarvātmanopamardaḥ kasyacitkvacidabhivyaktirvā sarvātmanopapadyate | tathā karmaṇāmapi sāśrayāṇāṃ bhavet | yathā ca pūrvānubhūtamanuṣyamayūramarkaṭādijanmābhisaṃskṛtā viruddhānekavāsanā markaṭatvaprāpakena karmaṇā markaṭajanmā’rabhamāṇena nopamṛdyante tathā karmāṇyapyanyajanmaprāptinimittāni nopamṛdyanta iti yuktam | yadi hi sarvāḥ pūrvajanmānubhavavāsanā upamṛdyeranmarkaṭajanmanimittena karmaṇā markaṭajanmanyārabdhe markaṭasya jātamātrasya mātuḥ śākhāyāḥ śākhāntaragamane māturudarasaṃlagnatvādikauśalaṃ na prāpnoti | iha janmanyanabhyastatvāt | na cātītānantarajanmani markaṭatvamevā’sīttasyeti śakyaṃ vaktum | "taṃ vidyākarmaṇī samanvārabhete pūrvaprajñā ca"iti śruteḥ | tasmādvāsanāvannāśeṣakarmopamarda iti śeṣakarmasambhavaḥ | yata evaṃ tasmāccheṣeṇopabhuktātkarmaṇaḥ saṃsāra upapadyata iti na kaścidvirodhaḥ | ko ’sāvadhvā yaṃ prati nivartanta ityucyate | yathetaṃ yathāgataṃ nivartante | nanu māsebhyaḥ pitṛlokaṃ pitṛlokādākāśamākāśāccandramasamiti gamanakrama ukto na tathā nivṛttiḥ | kiṃ tarhyakāśādvāyumityādi, kathaṃ yathetamityucyate | naiṣa doṣaḥ | ākāśaprāptestulyatvātpṛthivīprāpteśca na cātra yathetameveti niyamo ’nevaṃvidhamapi nivartante punarnivartante iti tu niyamaḥ | ata upalakṣaṇārthametadyathetamiti | ato bhautikamākāśaṃ tāvatpratipadyante | yāsteṣāṃ candramaṇḍale śarīrārambhikā āpa āsaṃstāsteṣāṃ tatropabhoganimittānāṃ karmaṇāṃ kṣaye vilīyante | ghṛtasaṃsthānamivāgnisaṃyoge | tā vilīnā antarikṣasthā ākāśabhūtā iva sūkṣmā bhavanti tā antarikṣādvāyurbhavanti | vāyupratiṣṭhā vāyubhūtā itaścāmutaścohyamānāstābhiḥ saha kṣīṇakarmā vāyubhūto bhavati | vāyurbhūtvā tābhiḥ sahaiva dhūmo bhavati | dhūmo bhūtvābhramabbharaṇamātrarūpo bhavati || 5 ||