Viṣṇu-sahasranāma—Yudhiṣṭhira’s Inquiry and Bhīṣma’s Recitation (विष्णोर्नामसहस्रम्)
जब मनुष्य प्रेतलोकको जाता है, उस समय सूर्यदेव वे सारी वस्तुएँ उसे अर्पित कर देते हैं और पुण्यात्मा पुरुष परलोकमें उन वस्तुओंका उपभोग करता है ।।
yama uvāca | yadā manuṣyaḥ pretalokaṃ gacchati tadā sūryadevaḥ sarvāṇi vastūni tasmai arpayati, puṇyātmā ca puruṣaḥ paraloke tāni vastūni upabhuṅkte || kiñcid dharmaṃ pravakṣyāmi citraguptamataṃ śubham | pānīyaṃ caiva dīpaṃ ca dātavyaṃ satataṃ tathā ||
Dijo Yama: «Cuando una persona llega al reino de los difuntos, el dios Sol le presenta todas esas ofrendas, y el alma justa las disfruta en el más allá. Ahora declararé una parte del dharma auspicioso, conforme a la opinión de Citragupta: debe darse siempre el don de agua para beber, y asimismo el don de una lámpara (luz)».
यम उवाच
Regular charity—especially giving drinking water and offering light (a lamp)—is praised as auspicious dharma whose benefits accompany a person after death, becoming enjoyments in the other world.
Yama, speaking as the authority over the dead, explains how offerings made in life are conveyed in the afterlife: the Sun-god is described as delivering those gifts to the departed, and Yama then introduces Chitragupta’s ethical guidance emphasizing water-gift and lamp-gift.