The soul has been suffering births and rebirths in the world since the day of creation. Bound by the law of karma, the soul has to account for its good and bad deeds, and according to them is sent back into the world in lower or higher species. The negative power, called Yama in this poem, demands that allactions be accounted for and dispenses justice accordingly. Kabir uses the analogy of a merchant who goes to a foreign land, earns money, and on his return has to pay duty to the officer at the border. Kabir says that those who meet a Master, learn the technique of spiritual practice from him and realize Naam or the Word within themselves are not required to render account to the negative power; they earn the tax-free wealth of Naam and freely return Home.

O Yama, I am not a merchant
Who is obliged to pay your tariff.
Discarding all worldly pursuits
I undertook my own primal trade
And amassed the wealth of the Lord's Name.
I have filled my panniers with his Name
And I follow the Lord's own caravan.
The wealth before which even you must bow,
On which, O Yama, you can charge no duty,
That tax-free wealth I have earned.
Kabir, the Lord's slave, declares:
Over me, O Yama, you have now
No jurisdiction.

K.G., p. 130:254
Re jam nāhin vai byopāri