The sum and substance of material conditional life is explained in this verse. The living entity, the seventeenth element, is struggling alone, life after life. This struggle is called saṁsṛti, or material conditional life. In Bhagavad-gītā it is said that the force of material nature is insurmountably strong (daivī hy eṣā guṇa-mayī mama māyā duratyayā). Material nature harasses the living entity in different bodies, but if the living entity surrenders to the Supreme Personality of Godhead, he becomes free from this entanglement, as confirmed in Bhagavad-gītā (mām eva ye prapadyante māyām etāṁ taranti te). Thus his life becomes successful.

Everyone engages in work with his hands, legs and other senses just to achieve a certain goal according to his concocted ideas. One tries to enjoy the five sense objects, namely form, sound, taste, aroma and touch, not knowing the actual goal of life, which is to satisfy the Supreme Lord. Because of disobeying the Supreme Lord, one is put into material conditions, and he then tries to improve his situation in a concocted way, not desiring to follow the instructions of the Supreme Personality of Godhead. Nevertheless, the Supreme Lord is so kind that He comes Himself to instruct the bewildered living entity how to act obediently and then gradually return home, back to Godhead, where he can attain an eternal, peaceful life of bliss and knowledge.

Everything depends on bhagavān, or ajaḥ, the unborn. Why doesn’t one please Bhagavān to receive a better body? The answer is ajñas tamasā: because of gross ignorance. One who is in complete darkness cannot know what his past life was or what his next life will be; he is simply interested in his present body. Even though he has a human body, a person in the mode of ignorance and interested only in his present body is like an animal, for an animal, being covered by ignorance, thinks that the ultimate goal of life and happiness is to eat as much as possible.

One should not consider Yamarāja an ordinary living being. He is as good as Lord Brahmā. He has the complete cooperation of the Supreme Lord, who is situated in everyone’s heart, and therefore, by the grace of the Supersoul, he can see the past, present and future of a living being from within. The word anumīmāṁsate means that he can decide in consultation with the Supersoul. Anu means “following.” The actual decisions concerning the next lives of the living entities are made by the Supersoul, and they are carried out by Yamarāja.

Our past and future are not very difficult to understand, for time is under the contamination of the three modes of material nature. As soon as spring arrives, the usual exhibition of various types of fruits and flowers automatically becomes manifest, and therefore we may conclude that spring in the past was adorned with similar fruits and flowers and will be so adorned in the future also.

The actions and reactions of the three modes of material nature are visible in this life. For example, some people are very happy, some are very distressed, and some are in mixed happiness and distress. This is the result of past association with the modes of material nature — goodness, passion and ignorance.

Those who act in the mode of goodness are promoted to higher planetary systems to become demigods, those who act in an ordinary way and do not commit excessively sinful acts remain within this middle planetary system, and those who perform abominable sinful actions must go down to hellish life.

The difference between human beings and nonhuman beings is that a human is supposed to act according to the direction of the Vedas. Unfortunately, men manufacture their own ways of acting, without reference to the Vedas. Therefore all of them commit sinful actions and are punishable.

A conditioned soul thinks that he is working stealthily and that no one can see his sinful activities, but we can understand from the śāstras that there are many witnesses, including the sun, fire, sky, air, moon, demigods, evening, day, night, directions, water, land and the Supersoul Himself, who sits with the individual soul within his heart. Where is the dearth of witnesses? The witnesses and the Supreme Lord both exist, and therefore so many living entities are elevated to higher planetary systems or degraded to lower planetary systems, including the hellish planets.

The members of modern civilization manufacture defective religious principles through speculative concoction. This is not dharma. They do not know what is dharma and what is adharma. Therefore, as stated in the beginning of Śrīmad-Bhāgavatam, dharmaḥ projjhita-kaitavo ’tra: dharma not supported by the Vedas is rejected from śrīmad-bhāgavata-dharma.