योनेः शरीरम् ॥ २७ ॥
yoneḥ śarīram || 27 ||
yoneḥ—From the womb; śarīram—body.
27. From the womb a (new) body (results).
Finally the actual birth of the soul is referred to in this Sutra. Till now it was only a connection with the successive stages, but now through its connection with a person performing the act of generation the soul enters the woman and there gets a new body fit for experiencing the results of its past residual Karma.