The Twenty-sixth Chapter describes how a sinful man goes to different hells, where he is punished in various ways by the assistants of Yamarāja. As stated in the Bhagavad-gītā (3.27):
- prakṛteḥ kriyamāṇāni
- guṇaiḥ karmāṇi sarvaśaḥ
- ahaṅkāra-vimūḍhātmā
- kartāham iti manyate
"The bewildered spirit soul, under the influence of the three modes of material nature, thinks himself to be the doer of activities, which are in actuality carried out by nature." The foolish person thinks he is independent of any law. He thinks there is no God or regulative principle and that he can do whatever he likes. Thus he engages in different sinful activities, and as a result, he is put into different hellish conditions life after life, to be punished by the laws of nature.