Garudapurana 2.11

Śrī Garuḍa Mahāpurāṇa — 11 / Garuḍa said: / From what does one obtain human state, and how does one meet death? / Who is it that dies anywhere, having taken resort in a body, O best of the gods?

Whither do the senses go? And how does he become untouchable? / Where are the actions performed here, and how does he experience them as he moves on?

Grant me favor; you ought to dispel my delusion entirely. / I am Kaśyapa's son, born from the womb of Vinatā, O best of the gods. / How do mortals go to the realm of Yama and to the realm of Viṣṇu?

The Blessed Kṛṣṇa said: / By abducting another's wife and taking away a brāhmaṇa's property,

one is born as a brahmarākṣasa in a desolate forest. / A stealer of jewels is born into a low caste.

Whatever desire one fixates upon, one is born with its characteristics. / Weapons do not cut it, and fire does not burn it;

Waters do not wet it, and the wind does not dry it. / The voice, eye, nose, ears, anus, and urinary passage—

These are the apertures in all egg-born and other creatures. / From the navel up to the head, there are eight upper apertures indeed.

The virtuous, meritorious mortals indeed depart through an upper aperture. / From the day of death until the annual rite, according to the prescribed rule, O Bird,

Even an impoverished man must perform all the rites. / In whatever body a creature may dwell, there it experiences the auspicious and the inauspicious.

Likewise, O Lord of Birds, it experiences the faults arising from mind, speech, and body. / When dead, such a person attains happiness, not bound by the snares of delusion; / But a man bound by snares becomes devoted to wrongdoing.

Thus ends the eleventh chapter, entitled “Description of the Exiting Gate Indicating Higher and Lower Destinies,” in the dialogue between Śrī Kṛṣṇa and Garuḍa, in the Pretakalpa, in the section on dharma, in the second part of the Latter Section of the glorious Garuḍa Mahāpurāṇa.