'They take him to the fire (the funeral pile), and then the altar-fire is indeed fire, the fuel fuel, the smoke smoke, the light light, the coals coals, the sparks sparks. In that very altar-fire the Devas offer man, and from that oblation man rises, brilliant in colour.
In plain words: When a person dies, they are placed on the funeral fire, which is now a real fire. The gods offer the person into it, and from it the person rises shining and bright.