Garuda Purana is one of the 18 Mahāpurāṇa texts in Hinduism, and it is a part of Vaishnavism literature corpus, primarily centering around Hindu god Vishnu. It is a textual form of a conversation between Lord Vishnu and Garud, the King of Birds. The earliest version of the text may have been composed in the first millennium CE, but it was likely expanded and changed over a long period of time. The Garuda Purana is known in many versions, contains 15000+ verses, and its chapters encyclopedically deal with a highly diverse collection of topics.

The Garuda Purana deals with death and incarnation, and it discusses what happens to a soul after death. Lord Vishnu and Garud discuss death, the afterlife, hell and heaven, sin, etc. It explains funeral rites and the metaphysics of reincarnation, which is sometimes unlucky to read during the funeral and the twelve days of mourning. The content of Garuda Purana focuses on eliminating curiosities of the after-death and what lies on the other end. It also describes the methods of devotion and worship associated with Vishnu, the importance of Garud Puran after death, and the detailed description of the Rakshasha era.

Garuda Purana delineates the consequences of a persons actions, emphasizing that those who engage in benevolent deeds attain salvation in the afterlife. Conversely, those who commit wicked acts are consigned to hell and subjected to various torments. The text also highlights certain acts categorized as grave sins, leading to the souls descent into hell and enduring immense suffering.

Overall, Garuda Purana is considered extremely important for followers of Hinduism, and it is recited for the peace of the soul of the deceased. It provides a comprehensive account of a persons journey from birth to death and beyond, and it inspires individuals to embrace the path of righteousness and engage in virtuous deeds.