यमराजने कहा--देवताओ और महर्षियो! मैंने आपलोगोंके मुखसे दिव्य एवं मनोरम कथा सुनी है, अब आपलोग चित्रगुप्तका तथा मेरा भी प्रिय भाषण सुनिये ।। रहस्यं धर्मसंयुक्तं शक््यं श्रोतुं महर्षिभि: । श्रद्दधानेन मर्त्येन आत्मनो हितमिच्छता,इस धर्मयुक्त रहस्यको महर्षि भी सुन सकते हैं। अपना हित चाहनेवाले श्रद्धालु मनुष्यको भी इसे श्रवण करना चाहिये
yamāraja uvāca—devatāḥ maharṣayaś ca! mayā yuṣmākaṁ mukhataḥ divyāṁ manoramāṁ ca kathāṁ śrutā; idānīṁ yuṣmābhiḥ citraguptasya mama ca priyaṁ bhāṣaṇaṁ śrūyatām. rahasyaṁ dharmasaṁyuktaṁ śakyaṁ śrotuṁ maharṣibhiḥ; śraddadhānena martyena ātmano hitam icchatā api etat śravaṇīyam.
Yama said: “O gods and great seers! From your own mouths I have heard a divine and delightful account. Now listen to words that are dear both to Citragupta and to me. This is a secret teaching joined to dharma—fit to be heard by great sages; and it should also be heard by a faithful mortal who seeks his own true welfare.”
यम उवाच
That a dharma-grounded ‘secret’ instruction is not merely for exalted sages; any faithful person who genuinely seeks their own welfare should listen to and internalize it—implying that ethical truth is universally relevant when approached with śraddhā.
Yama addresses the assembled gods and great seers, acknowledging he has heard their divine account, and then announces that he will deliver a discourse dear to himself and Citragupta—introducing an authoritative moral teaching connected with dharma.