The water forming the oblations assumes the subtle form of Apurva, envelops the souls and leads them to the heaven to receive their reward. Another objection is raised now by the Purvapakshin. The following Sutra gives a suitable answer. The performers of sacrifices obtain the name of Somaraja when they reach Chandraloka. This technical name Somaraja is applied here to the soul.
Food is the cause of enjoyment.
Eating is the rejoicing of the gods with the performers of sacrifices. The sacrifices are objects of enjoyment to the gods just as wives, children and cattle are to men. It is not actual eating like the chewing and swallowing of sweetmeats. The gods do not eat in the ordinary way. They are satisfied by seeing the nectar.