Lord Krishna then explained to Garuda the appropriate way of carrying the corpse to the cremation ground–

” The dead body should be carried to the cremation ground by the sons an other relatives of the deceased. In the cremation ground the dead body should be kept in such a way that it’s head should be either towards east or north. The pyre should be made either of sandal or ‘palash’ wood.” Describing the experiences of the soul when it leaves the body, Lord Krishna said–” The soul leaves the mortal body with great reluctance because the attachment with the mortal world exists even after his death. Yamdoots, descend down to earth to take the soul of the dying man to Yamloka. Those who have committed grave sins are tied with ropes and taken to Yamloka with great humiliation but virtuous souls are taken with honour and due respect. Yamraj- the Lord of Death receives the virtuous soul with all the honour and respect and metes out punishment to those who had committed sins during their lives. In his dark complexion and with a buffalo as his mount and with a noose and iron stick in his hands, Yamraj appears terrifying. On the other hand, the sight of lifeless body appears disgusting and people try to dispose it off as quickly as possible because it is worthless without a soul. So, one must try to make the best use of this mortal body by indulging in good deeds before the day of his final journey arrives otherwise he would be left with nothing but regrets at the time of his death. 

Continuing with his narration, Lord Krishna said–

“O Garuda! Death comes at the predetermined time, which remains fixed and unaltered under all circumstances. A man’s sense organs become weak and his body feeble, which gets inflicted with numerous diseases in his old age. At the time of his death, man experiences unbearable pain and he begins to loose his consciousness. Yamdoots arrive and begin to retrieve the soul from the body and this aggravates the pain. Ultimately, the soul, which is not more than the size of a thumb, reluctantly comes out from the body as the attachment with the world exists even after his death. But, a virtuous person does not go through all these painful experiences at the time of his death. The soul has to take birth in different species as well as go through cycles of countless births, deaths and rebirths in order to taste the fruits of his Karmas.

Describing the significance of ‘Pinda daan’ rituals, Lord Vishnu told Garuda that they are performed so that manes are satiated. He also revealed to him that six pinda daans are offered to the manes while performing the rituals of last rites– ” The first ‘pinda-daan’ is made at the place where person has breathed his last while the second, third, fourth, fifth and sixth ‘Pinda daans’ are made at the main entrance of the house, the nearest cross-roads, the cremation ground, on the pyre itself and at the time of collecting last remains (Asthi) respectively. After reaching the cremation ground the dead body should be laid down with its head towards south. The mortal body then should be consigned to flames and after some time sesame seeds and ghee should be poured into the burning pyre so that it continues to burn without any problem. For the next ten days the relatives coming from the same gotra of the deceased should observe a period of ‘Ashaucha’- a period during which he observes strict austerities and avoids social contacts. The son of the deceased is prohibited from having food along with his relatives simply because he is believed to be impure during this period.”

This way, being satisfied by Lord Krishna’s answers, Garuda thanked him for clearing whatever doubts he had in his mind. Lord Krishna blessed him.

-Garuda Purana