यान्ति देवव्रता देवान् पितृ़न्यान्ति पितृव्रताः।भूतानि यान्ति भूतेज्या यान्ति मद्याजिनोऽपि माम् ॥

The worshippers of the manes such as the Agnisvattas who perform Sraaddha and other rites in devotion to their ancestors go to the manes. Those who worship the gods with devotion and vows go to them.Bhutas are elemental beings lower than the gods but higher than human beigns they are the Vinayakas, the hosts of Matris, the four Bhaginis and the like.Those who devote themselves to the gods attain the form of those gods at death. Similar is the fate of those who worship the manes (their own ancestors) or the Bhutas. The fruit of the worship is in accordance with the knowledge, faith, offering and nature of worship of the devotee.Though the exertion is the same, people do not worship Me on account of their ignorance. Conseently they get very little reward.My devotees obtain endless fruit. They do not come back to this mortal world. It is also easy for them to worship Me. How (Cf.VII.23)