This chapter briefly explains several important terms and concepts that are
presented more fully in the Upanishads. It also describes what decides the
destination of the soul after death. If we can remember God at the time of
departing from the body, we will certainly attain Him. Therefore, we must practice
to think of Him at all times, alongside with doing our daily works. We can
remember Him by thinking of His Qualities, Attributes, and Virtues. We must also
practice steadfast yogic concentration upon Him by chanting His Names. When we
perfectly absorb our mind in Him through exclusive devotion, we will go beyond this
material dimension to the spiritual realm.
The chapter then talks about the various abodes that exist in the material realm.
It explains how, in the cycle of creation, these abodes and the multitudes of
beings on them come into existence, and are then again absorbed back at the time of
dissolution. However, transcendental to this manifest and unmanifest creation is
the divine Abode of God. Those who follow the path of light, ultimately reach the
divine abode, and never return to this mortal world, while those who follow the
path of darkness keep transmigrating in the endless cycle of birth, disease, old
age, and death.