Those again whose acts, at the time of universal dissolution, have been exhausted by enjoyment or endurance of their fruits, descending from heaven, are born among men, in the subsequent Kalpa, for without Knowledge one cannot dissipate his acts in even a hundred Kalpas. All superior Being again, gifted with similar powers and similar forms, revert to their respective destinies at a new creation after a universal dissolution, ascending and descending precisely in the same way as during the creation that is dissolved.