Your thoughts at the moment of death create the seeds for your next birth.

Our ancestors told stories of Yama deva and Yama Loka, in order to guide the
common man, so he could be redeemed from the world. Yet, in truth, it is not like this.
Yama and Yama Loka are in man’s hands only. Before, people lived in fear of hell and
sin. Now in this Kali, all casually commit sin. No one has any fear of sin. Man thinks that
old age man is funny, and has learned to live in this way. He has made many laws on
earth, dividing into clan, country and society. Yet, now he has even stopped living in this
way . In Kali Yuga, man has broken all laws and behaves in a bad and evil way. If anyone
speaks about the path of spirituality, he does not accept it. Thus, Yamadharma warns
Savithri,

... Obey the earthly laws.

If one person goes in search of Atma and does not receive any encouragement
and is instead threatened, this is called Yama. In Kathopanishad, it tells of Nachiketha,
who like Savithri goes to Yama loka and argues with Yama. The boy asked for Atma
Vidya, but Yama showed him many other things instead. He tells the boy to forget Atma
Vidya and promises to give him a great kingdom on earth and in the heavens the
Apsaras will become his servants. Yama argues in this way with him. Yet, Nachiketha
says that he does not want anything other than Atma Vidya. All is told in the form of a
story. It is in this way that those who discovered the truths of the Upanishads, wrote all
in the form of stories.