Another strong body, formed of particles (of the) five (elements and) destined to suffer the torments (in hell), is produced after death (in the case) of wicked men.
When (the evil-doers) by means of that body have suffered there the torments imposed by Yama, (its constituent parts) are united, each according to its class, with those very elements (from which they were taken).
सोऽनुभूयासुखोदर्कान् दोषान् विषयसङ्गजान् । व्यपेतकल्मषोऽभ्येति तावेवोभौ महौजसौ ॥ १८ ॥
He, having suffered for his faults, which are produced by attachment to sensual objects, and which result in misery, approaches, free from stains, those two mighty ones.
तौ धर्मं पश्यतस्तस्य पापं चातन्द्रितौ सह । याभ्यां प्राप्नोति सम्पृक्तः प्रेत्येह च सुखासुखम् ॥ १९ ॥
Those two together examine without tiring the merit and the guilt of that (individual soul), united with which it obtains bliss or misery both in this world and the next.