Viṣṇu-sahasranāma—Yudhiṣṭhira’s Inquiry and Bhīṣma’s Recitation (विष्णोर्नामसहस्रम्)
मनुष्यका किया हुआ कोई भी पुण्य तथा पाप भोगके बिना नष्ट नहीं होता। पर्वकालमें जो कुछ भी दान किया जाता है, वह सब सूर्यदेवके पास पहुँचता है ।।
preta-lokaṁ gate martye tat tat sarvaṁ vibhāvasuḥ | pratijānāti puṇyātmā tac ca tatropayujyate ||
Dijo Yama: «Ningún mérito ni pecado hecho por el hombre se destruye sin ser antes experimentado. En los tiempos sagrados de estación, todo cuanto se da en limosna llega al dios Sol. Cuando el mortal ha partido al reino de los difuntos, el Sol—Vibhāvasu—reconoce y entrega allí, en la forma debida, todo lo ofrecido en esas ocasiones santas. Así, ninguna obra se pierde: cada acto alcanza su consecuencia propia».
यम उवाच
Every human action—merit or sin—inevitably yields its fruit; nothing is destroyed without being experienced. Gifts made on sacred festival/seasonal occasions are said to be received by the Sun and become effective for the giver even after death.
Yama, the lord of justice and the dead, explains the post-mortem accounting of deeds: once a mortal reaches the realm of the departed, the Sun (Vibhāvasu) confirms and conveys the specific fruits of parva-time charity, which then become usable/experienced there.