18(71) shradha is foundation to enter in the king dom of God shraddha developes devotion and once devotion is developed asuya (habit of seeing vices in virtues) evaporates and the seeker creates in him self to hear the abilty of Divine message and gates of grasping and adopting it in life open.Here lord krishna says that man full of faith (shraddha) and devoid of searching vices(Asuya)invirtues hears this song celestial he is relieved from all his sins and attain the abode of virtuous persons this means he understands fully well the meaning of Nishkamkarma and adopt in in his life hence enjoys Jeevan mukti in life and after death attains the lokas where saints reside He realises Atmaloka in living life and after death live in Sanatan Atmaloka