The Braahman said - "The Karm, good or bad, that a Jeev does are not subject to destruction. When this Jeev takes up body after body, those Karm produce fruits corresponding to them. As a fruit-bearing tree bears fruits in large quantity in season, in the same way merit achieves a large crop of felicity (comforts), and a sin too produces a large crop of miseries. The Jeev (soul) does actions placing the mind ahead. Hear it how Jeev, along with his Karm and overwhelmed with lust and wrath, enters the womb. 

The vital seed, mixed with blood, enters the womb of females and becomes the field of Jeev, good or bad, born of his Karm. In consequence of his subtlety and the condition of being unmanifest (not perceptible), Jeev does not become attached to anything even after attaining the body. Therefore he is called Eternal Brahm. This Jeev or Eternal Brahm is the seed of all creatures. A creature lives only because of Him. This Jeev supports the life by entering all the limbs of the fetus, part by part; accepting the attribute of mind and residing within all the places where Praan lives. As a result of this, the fetus becomes endued with mind begins to move its limbs. You should know this as the liquid melted iron on pouring in a mold starts shaping according to its mold, the same way the entrance of Jeev in the body works. As a lamp, burning in a room, discovers all the things in a room, in the same way, the mind discovers the different limbs of the whole body.

Whatever Karm, the Jeev has done in his former life have certainly be enjoyed or endured by him. So enjoying and enduring (during his life) his former Karm are exhausted; while the other Karm are also accumulated, till Jeev succeeds in acquiring the knowledge of duties which lead to Moksh (emancipation). Now I tell you those Karm by which Jeev is involved in birth and death cycle and is happy. Gifts, observance of austerity, Brahmcharya, respecting Braahman according to the ordinances laid down, self-control, tranquility, compassion for all creatures, being kind to everybody, honoring Devtaa and guests, worshipping parents and preceptors, pitying, not taking other's things, refraining even mentally from all Karm that are false or injurious to all living creatures, and causing good to everybody are said to constitute good conduct. From such Karm arises righteousness which protects creatures eternally. He who takes the course of Righteousness would never have to attain miserable conditions. It is by the conduct of good that the world is restrained in the paths of Righteousness when it falls away. He that is a Yogee, is emancipated (attains Moksh) and is thus distinguished above these (better). Emancipation takes place after a long time for him who acts righteously and well on every occasion as he should. Thus a creature always meets his Karm done in his former life. All these acts combined constitute his coming to this world in a state different from his true form.

There is a doubt in the world as regards the question: By what was the acceptance (by Jeev) of a body first determined? The Grandsire Brahmaa first formed a body of his own; then created the three worlds in their entirety along with mobile and immobile creatures. After assuming his own body, he created Pradhaan. This Pradhaan is the material cause of all embodied creatures by whom all this is covered. This, that is seen, is said to be destructible. This, that is seen, is said to be Kshar - the destructible. That which, however, is Paraa is the immortal, or A-Kshar. Of each Purush, taken distributively, the whole is duality among these three.*

Note :
This Paraa (other) is of two kinds - Sudhaa Chaitanya (Brahm in its purity) and Aksharant (Jeen as existing in material case). And the "three" refers to Kshar, Amrit and A-Kshar. Mithun is duality referring to Kshar and A-Kshar combined. It is said here that every Purush is a duality.

Seen first (in embodiment form), Prajaapati created all the primal elements and all immobile creatures. Of acceptance of body, the Grandsire ordained a limit in respect of time and migrations among diverse creatures and rebirth. All what I am saying to is correct, like an intelligent person and who has seen his soul would say on this topic of previous births.

That person who looks pleasures and sorrows alike, which is the correct view, who sees this body as an unholy, and destruction as ordained in action, and all pleasures are really all pain, will succeed in crossing this world ocean which otherwise is difficult to cross. He who understands Pradhaan sees that Consciousness with equal eye. Seeking the Supreme seat he becomes utterly indifferent to all other things. I will tell you now about the excellent seat, so that you can completely understand what constitutes this excellent knowledge of that excellent seat."