jyotiṣṭomo vājapeyo hyatirātrādayo hyamī | yajñāḥ svargaṃ prayacchaṃti sattrīṇāṃ nātra saṃśayaḥ || 119 || tatra svargasukhaṃ bhuktvā puṇyakṣayakaraṃ mahat | puṇyakṣaye'pi yajvāno martyalokaṃ pataṃti vai || 120 || patitānāṃ ca saṃsāre daivādbuddhiḥ prajāyate | guṇatrayamayī viprāstāsutāstviha yoniṣu || 121 || 
119-123. There are many Yajñas[10] such as Jyotiṣṭoma, Vājapeya, Atirātra and so on. These Yajñas undoubtedly do bestow heavenly pleasures on those who perform them. After enjoying the heavenly pleasures, when their merits become exhausted, those sacrificers come back to the mortal world. Having descended to the world, they are born in the different species with their intellect of the nature of the three Guṇas of Sattva, Rajas and Tamas. Thus, many souls wander about in cycles of birth and death. By chance or as good luck would have it, some of them serve Śiva. 