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 ||
Yama berkata: “Apabila seseorang pergi ke alam para arwah, Dewa Matahari mempersembahkan kepadanya segala persembahan itu, dan jiwa yang benar menikmati semuanya di alam sana. Sekarang akan aku jelaskan sebahagian dharma yang membawa kebaikan, menurut pandangan Citragupta: hendaklah sentiasa memberi sedekah air minum, dan demikian juga sedekah pelita (cahaya).”
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.