Sukadeva Gosvami describes the following twenty-eight hells: Tamisra, Andhatamisra, Raurava, Maharaurava, Kumbhipaka. Kalasutra, Asi-patravana, Sukaramukha, Andhakupa, Krmibhojana. Sandamsa, Taptasurmi, Vajrakantaka-salmali, Vaitarani, Puyoda, Pranarodha, Visasana, Lalabhaksa, Sarameyadana, Avici, Ayahpana. Ksarakardama, Raksogana-bhojana, Sulaprota, Dandasuka. Avata-nirodhana, Paryavartana and Sucimukha.

A person who steals anothers money, wife or possessions is put into the hell known as Tamisra. A man who tricks someone and enjoys his wife is put into the extremely hellish condition known as Andhatamisra. A foolish person absorbed in the bodily concept of life, who on the basis of this principle maintains himself or his wife and children by committing violence against other living entities, is put into the hell known as Raurava. There the animals he killed take birth as creatures called rurus and cause great suffering for him. Those who kill different animals and birds and then cook them are put by the agents of Yamaraja into the hell known as Kumbhipaka, where they are boiled in oil. A person who kills a brahmana is put into the hell known as Kalasutra, where the land, perfectly level and made of copper, is as hot as an oven. The killer of a brahmana burns in that land for many years. One who does not follow scriptural injunctions but who does everything whimsically or follows some rascal is put into the hell known as Asi-patravana. A government official who poorly administers justice, or who punishes an innocent man, is taken by the assistants of Yamaraja to the hell known as Sukaramukha, where he is mercilessly beaten.

God has given advanced consciousness to the human being. Therefore he can feel the suffering and happiness of other living beings. The human being bereft of his conscience, however, is prone to cause suffering for other living beings. The assistants of Yamaraja put such a person into the hell known as Andhakupa, where he receives proper punishment from his victims. Any person who does not receive or feed a guest properly but who personally enjoys eating is put into the hell known as Krmibhojana. There an unlimited number of worms and insects continuously bite him.

A thief is put into the hell known as Sandamsa. A person who has sexual relations with a woman who is not to be enjoyed is put into the hell known as Taptasurmi. A person who enjoys sexual relations with animals is put into the hell known as Vajrakantaka-salmali. A person born into an aristocratic or highly placed family but who does not act accordingly is put into the hellish trench of blood, pus and urine called the Vaitarani River. One who lives like an animal is put into the hell called Puyoda. A person who mercilessly kills animals in the forest without sanction is put into the hell called Pranarodha. A person who kills animals in the name of religious sacrifice is put into the hell named Visasana. A man who forces his wife to drink his semen is put into the hell called Lalabhaksa. One who sets a fire or administers poison to kill someone is put into the hell known as Sarameyadana. A man who earns his livelihood by bearing false witness is put into the hell known as Avici.

A person addicted to drinking wine is put into the hell named Ayahpana. One who violates etiquette by not showing proper respect to superiors is put into the hell known as Ksarakardama. A person who sacrifices human beings to Bhairava is put into the hell called Raksogana-bhojana. A person who kills pet animals is put into the hell called Sulaprota. A person who gives trouble to others is put into the hell known as Dandasuka. One who imprisons a living entity within a cave is put into the hell known as Avata-nirodhana. A person who shows unwarranted wrath toward a guest in his house is put into the hell called Paryavartana. A person maddened by possessing riches and thus deeply absorbed in thinking of how to collect money is put into the hell known as Sucimukha.

After describing the hellish planets, Sukadeva Gosvami describes how pious persons are elevated to the highest planetary system, where the demigods live, and how they then come back again to this earth when the results of their pious activities are finished. Finally he describes the universal form of the Lord and glorifies the Lords activities.