भुङ्क्ते कुटुम्बपोषस्य हृतवित्त इवातुर: ॥ ३२ ॥
śamalaṁ niraye pumān
daivena — by the arrangement of the Supreme Personality of Godhead; āsāditam — obtained; tasya — his; śamalam — sinful reaction; niraye — in a hellish condition; pumān — the man; bhuṅkte — undergoes; kuṭumba-poṣasya — of maintaining a family; hṛta-vittaḥ — one whose wealth is lost; iva — like; āturaḥ — suffering.
Thus, by the arrangement of the Supreme Personality of Godhead, the maintainer of kinsmen is put into a hellish condition to suffer for his sinful activities, like a man who has lost his wealth.
The example set herein is that the sinful person suffers just like a man who has lost his wealth. The human form of body is achieved by the conditioned soul after many, many births and is a very valuable asset. Instead of utilizing this life to get liberation, if one uses it simply for the purpose of maintaining his so-called family and therefore performs foolish and unauthorized action, he is compared to a man who has lost his wealth and who, upon losing it, laments. When wealth is lost, there is no use lamenting, but as long as there is wealth, one has to utilize it properly and thereby gain eternal profit. It may be argued that when a man leaves his money earned by sinful activities, he also leaves his sinful activities here with his money. But it is especially mentioned herein that by superior arrangement (daivenāsāditam), although the man leaves behind him his sinfully earned money, he carries the effect of it. When a man steals some money, if he is caught and agrees to return it, he is not freed from the criminal punishment. By the law of the state, even though he returns the money, he has to undergo the punishment. Similarly, the money earned by a criminal process may be left by the man when dying, but by superior arrangement he carries with him the effect, and therefore he has to suffer hellish life.