The text states that in the last weeks of its development, the fetus remembers the good and bad karma and being born anew through many births, resolves to remember Maheshwara (Shiva) and Narayana (Vishnu), resolves to study and practice Samkhya-Yoga after birth because all these bestow the reward of liberation. The fetus resolves, states the Upanishad, to meditate on Brahman after birth. However, when the fetus is in the process of birth, states the text, the squeezing out of the womb causes it to forget its resolutions.