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 berkata: “Tiada kebajikan maupun dosa yang dilakukan manusia akan lenyap tanpa dialami buahnya. Segala dana yang diberikan pada waktu parwa yang suci sampai kepada Dewa Surya. Ketika seorang insan berangkat ke alam para arwah, Vibhavasu—Surya—mengakui dan menyerahkannya di sana; dan jiwa yang saleh menikmati persembahan itu di alam seberang.”
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.