Expanding on the previous verse, Kṛṣṇa describes the mindset of the materialistically religious. Their hearts are full of desire, and their ultimate goal is reaching the heavenly planets for sense gratification. They perform various pompous ceremonies to achieve opulence and a good birth. However, these activities only lead to more karma and repeated birth and death. Even the ‘heavenly’ rewards are temporary; once the merit is exhausted, the soul must return to earth. Their entire focus is on ‘bhoga’ (enjoyment) and ‘aiśvarya’ (power). Kṛṣṇa is showing Arjuna that this type of religion is just another form of material entanglement. It keeps the soul busy with rituals while leaving it spiritually empty. He encourages Arjuna to transcend this transactional relationship with the Divine and seek something eternal and unchanging.