Every living entity is part and parcel of God. So they have been given an opportunity to undergo the punishment or enjoyment. You cannot disturb him. You cannot disturb him. Just like you are living in an apartment according to your position, but if I forcibly I ask you, "Go out of this apartment," then I will be punishable by the law. I have no right to get you out from that apartment. Similarly, every living entity, by the laws of nature, all laws of nature, is imprisoned or allowed under certain apartment, either in the body of a tree or a human being or demigod or cat or dog. These are all ordained. So you cannot get out the living entity, soul, by force from that body. Then you will be punishable. The living entity is never killed, but you have no right to get him out from that body. That is sinful. If you argue that "What is the harm if I kill one animal, because it is said, na hanyate hanyamāne śarīre (BG 2.20): 'The living entity, soul, is never killed even after the annihilation of this body'?" that is all right. But you cannot force him. Just like if you get one person, by force, get out from his apartment—he is not dying, of course, but still, it is criminal because you are forcing him to go out of the apartment. So that is the law of nature. You cannot force anyone to get out of the body. Then you are punishable.
So the punishments are different. So therefore Śukadeva Gosvāmī is informing, na ced ihaivāpacitiṁ yathāṁhasaḥ. You have done something, sinful activity, and if you do not atone for it before your next death, kṛtasya kuryān mana-ukta-pāṇibhiḥ, the sinful activities which you have done with your body, with your mind, with your senses, that you have to atone for it. "Otherwise," dhruvaṁ sa vai pretya narakān upaiti, dhruvam, "surely he will get the different types of hellish condition of life," ye kīrtitā me, "as I have already described," bhavatas tigma-yātanāḥ, "before you how they are suffering." This is karma-kāṇḍa vicāra, means for one sinful activities, another pious activity, counteraction.