Mahabharata — Anushasana Parva, Shloka 17
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 ||
Yama dit : «Aucun mérite ni aucun péché accompli par l’homme ne s’anéantit sans être d’abord éprouvé. Aux temps sacrés des fêtes saisonnières, tout don parvient au dieu Soleil. Quand l’être est parti vers le royaume des défunts, le Soleil—Vibhāvasu—reconnaît et remet là-bas, selon la juste forme, tout ce qui fut donné en ces occasions saintes. Ainsi, nul acte ne se perd : chacun atteint sa conséquence propre.»
यम उवाच
Educational Q&A
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.