In plain words
Devendra, who is Surapati, the lord of the gods, is an example. This is merely the title of an office, nothing more — thousands of people come, one after another, to hold that very office.
When a virtuous man performs the most excellent of the rites prescribed by the Veda, then, once he has left the body behind, he himself becomes Devendra. Before that, the one who had held the office descends once more to the earthly world and takes on human form. Just as kings in this world change, the deities too keep changing; for them, too, change is nothing less than inevitable. Even the dwellers of the heavenly worlds cannot escape change. Only Brahmaloka is free of change, free of birth and death, free of sorrow, joy and the like — this alone is the essence of the Bharatiya supreme-truth tradition, a very draught of nectar.
So long as one is in a divine form, karma does not arise at all; karma is performed only by mortal man. Karma, that is to say, is any act bound to its own fruit. Dying means simply leaving the body and departing. For man this is a purely happy interval: during that time he creates no new karma for himself. It is simply the reward — an honour or a gift he has earned — for the good deeds he performed in a former life. Once that entire store of good-deed merit has been spent, whatever karma still remains comes forward to be experienced as fruit; he then takes on a human form once more. Thereafter, if through supremely excellent conduct he attains purity, he reaches Brahmaloka, and for him there is no further return to rebirth.
The very word 'hell' cannot be found anywhere in the Veda, and the Bharatiya supreme-truth tradition does not accept the notion at all. It was the Puranas — composed over endless time and eventually finding a place within the scriptural literature — that created many different kinds of hells. Their reasoning was that a religion without hells is incomplete. They declared that hell holds torments of every kind, without any limit whatsoever. However, death