How does Chapter 47 explain the complex law of Karma and its relationship to human birth?

Chapter 47 describes the law of Karma as being "very deep; no one can comprehend it," a divine rule that is difficult to cross. It explains that one's actions in life directly determine the nature of their next existence, stating that upon death, one "attains a birth corresponding exactly to one's actions." The chapter elaborates that beings receive a body exactly like what they have earned. Because of this profound law, the text from Chapter 47 identifies a truly wise person as one who does not waste the "priceless opportunity of human birth" but instead uses it to strive for self-knowledge before the body's eventual fall.