The year, verily, is Prajāpati. Of it there are two paths: the southern and the northern. Those who devote themselves to sacrifices and pious works, believing that this is what should be done, they conquer only the lunar world; they, verily, return again. Therefore these ṛṣis who desire progeny take to the southern path. This, verily, is Rayi, the path of the fathers.

Here a central doctrine is introduced: the two paths (dakṣiṇāyana and uttara-ayana). The year symbolizes the cycle of birth and death, and its two solar trajectories represent two spiritual destinies.

Dakṣiṇāyana — the southern path, the Pitṛyāṇa (path of the fathers/manes). Those who follow this path are those who seek realization through rites, sacrifices and works (karma-kāṇḍa). They reach the lunar world (cāndra-loka) but return to earth. The desire for progeny (prajā-kāma) keeps them in the cycle of rebirth.

Uttara-ayana — the northern path, the Devayāna (path of the gods). This is for those who practice tapas, brahmacarya and meditation. They reach the sun and do not return.

The distinction is crucial for the yogī: not all spiritual practices lead to the same destination. Meritorious works without knowledge keep us in the cycle (saṃsāra). Only knowledge of the Self (ātma-jñāna) liberates definitively.