Verse 5.10.3

अथ य इमे ग्राम इष्टापूर्ते दत्तमित्युपासते ते धूममभिसंभवन्ति धूमाद्रात्रिं रात्रेरपरपक्षमपरपक्षाद्यान्षड्दक्षिणैति मासांस्तान्नैते संवत्सरमभिप्राप्नुवन्ति ॥ ५.१०.३ ॥

atha ya ime grāma iṣṭāpūrte dattamityupāsate te dhūmamabhisaṃbhavanti dhūmādrātriṃ rātreraparapakṣamaparapakṣādyānṣaḍdakṣiṇaiti māsāṃstānnaite saṃvatsaramabhiprāpnuvanti || 5.10.3 ||

3. On the other hand, those who live in the village and perform acts of public service, charity, and so on, attain the world of smoke. From there they go to the world of the night; from night they go to the world of the dark fortnight; and from the dark fortnight they go to the world of the six months when the sun moves to the south. This means that they never attain the world of the year.

Word-for-word explanation:

Atha, then; ye ime, these who; grāme, live in the village; iṣṭāpūrte dattam iti upāsate, perform works of public service and give in charity, and so on; te, they; dhūmam abhisambhavanti, go to the world of smoke; dhūmāt rātrim, from the world of smoke to the world of night; rātreḥ aparapakṣam, from the world of night to the world of the dark fortnight; aparapakṣāt yān ṣaḍ māsān tān, from the world of the dark fortnight to the world of the six months when; dakṣiṇa eti, [the sun] moves to the south; ete, they; saṃvatsaram abhiprāpnuvanti, never attain the world of the year.

Commentary:

Here, ‘smoke,’ ‘night,’ and so on mean the presiding deities of those realms. This is how ordinary human beings are raised to divine realms through good work.