If it be 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 etc., (ie., it can be verified by what happens to the sacrificers).
ॐ भाक्तं वाऽनात्मवित्त्वात् तथा हि दर्शयति ॐ ॥ ३.१.७॥
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).