In these three positions we find answers to the following questions: where does man go after death? Where does he reside? How does he come again in the world?
Those who practise Adhyatma Vidya (Spiritual Knowledge) ultimately reach the Brahmalok after having entered into the funeral fire on death. Jeeva (the being) resides in the Brahmalok until he realises the truth of the Nirgun Brahma.
This person does not descend on earth (Mrityalok). But when Brahma is born again then this person takes birth on earth. This process continues till Moksha is attained. After Moksha the cycle of birth and death ends.
Those who perform Yagya, gives charity and worship and pray, they enter fire after death. After going through various processes they ultimately reach the Pitriloka.
From Pitriloka they come to Chandraloka where they become grains. God eats these grains. They remain in the Chandraloka until their piety (Punya) is not exhausted. When the piety is finished they are born again on earth according to their previous good or bad deeds.
3. Trittiya Gati (The Third Position):
This Trittiya Gati is meant for lower animals, birds and insects, etc. These creatures continue to die and take birth.
This process is never broken. The above three positions have reference to future life after death. It is true that the cycle of birth and death continue till Moksha (Salvation) is attained.
Through spiritual knowledge one may attain Moksha. This position is possible only for those who perform their duties without any attachment for the outcome. Those who work with attachment may enjoy heavenly pleasure according to the noble nature of their deeds but their cycle of birth and death will never end.