In the matter of obtaining the next one (i.e., body), the individual soul moves out enveloped (by the subtle elements), for so it is known from the question and its solution.
If it be objected (that the organs do not accompany the soul at the time of death) since the Upanishadic texts mention their entry into the (deities) Fire and others, then we say, not so, for that is said in a secondary sense.
ॐ prathame'sravanaditi cenna ta eva hyupapatteh ॐ || 3.1.5||
If it be objected (that water does not come to be known as man), since it is not heard of in the first instance, then not so, for on logical grounds, water itself is meant.
If it is argued (that the soul does not depart enveloped by water) since it is not mentioned thus in the Upanishads, then not so, for it is perceived to be so in the case of those who perform sacrifices.
ॐ भाक्तं वाऽनात्मवित्त्वात् तथा हि दर्शयति ॐ ॥ ३.१.७॥
ॐ bhaktam va'natmavittvat tatha hi darsayati ॐ || 3.1.7||
Or rather the statement (that the souls become the food of gods) is made in a metaphorical sense on account of their non-realization of the Self. For the Upanishad shows the same.
After the actions are exhausted, the soul returns together with (the residual) karma, as is known from the Upanishads and Smritis, along the path followed (by it) while going as also differently.
If it be contended that (the soul gets its rebirth) owing to conduct (and not residual karma), then according to Karsnajini, it is not so, that (Upanishadic passage) being used suggestively (for residual karma).
But as for others (they have their descent) after suffering in the abode of Death; (thus occur their) ascent and descent, for their course is met with in the Upanishads.
(The descent of the soul from one state to another takes place) not after long intervals, (as is known) on the authority of a specific statement (in the Upanishad).
As in the earlier stages, so also (in the later stages) the soul merely resides in paddy etc., that are already inhabited by other souls, for so it is declared.