Chapter 9 verse 21
“When they have enjoyed the vast pleasures of heaven, the stock of their merits being exhausted, they return to the earthly plane. Thus, those who follow the Vedic rituals, desiring objects of enjoyment, repeatedly come and go in this world.”
Lord continues to expand on his statement from previous verse about what happens when beings pursue material desire based karma such as yagna and other sacrifices with the intent to gain merit. The merit is granted and the being traverses this earthly plane post death to heavenly plane for a limited time per their good karma or other planes for their not so good karma. However to exhaust their vasanas and karma phala, they do need to take another birth on the earthly plane. This explanation is a good setup for Lord to stress on why this focus on materiality of the universe is ultimately a futile exercise.
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