Hare Krishna to all the devotees
All glories to srila Prabhupada
After death (changing of body) the soul is taken by yamdths, who take his to either hell or heaven (according to his past misdeeds or good deeds) or goes to vaikuntha (in case of a devotee) and if then takes birth (enters into another body based on its previous actions ) , then why does pitrloka even exists or who resides here?
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Hare Krishna,
The King of the pitās is Yamarāja, the very powerful son of the sun-god. He resides in Pitṛloka with his personal assistants and, while abiding by the rules and regulations set down by the Supreme Lord, has his agents, the Yamadūtas, bring all the sinful men to him immediately upon their death. After bringing them within his jurisdiction, he properly judges them according to their specific sinful activities and sends them to one of the many hellish planets for suitable punishments.
Yamarāja is not a fictitious or mythological character; he has his own abode, Pitṛloka, of which he is king. Agnostics may not believe in hell, but Śukadeva Gosvāmī affirms the existence of the Naraka planets, which lie between the Garbhodaka Ocean and Pātālaloka. Yamarāja is appointed by the Supreme Personality of Godhead to see that the human beings do not violate His rules and regulations. ( SB 5.26.6 )
Hare Krishna