पुण्यकर्मा सौम्यरूपं धर्मराजं तदा किल । मनुष्या एव गच्छंति यमलोकेन चापरे
puṇyakarmā saumyarūpaṃ dharmarājaṃ tadā kila | manuṣyā eva gacchaṃti yamalokena cāpare
କିନ୍ତୁ ପୁଣ୍ୟକର୍ମୀ ସେ ସମୟରେ ସତ୍ୟସତ୍ୟ ସୌମ୍ୟରୂପ ଧର୍ମରାଜଙ୍କୁ ସମୀପ କରେ; ଆଉ କିଛି ଅନ୍ୟ ସତ୍ତାମାନେ ମଧ୍ୟ ଯମଲୋକର ପଥେ—ମନୁଷ୍ୟ ଆତ୍ମା ରୂପେ—ଗମନ କରନ୍ତି।
Lomaharṣaṇa/Sūta (deduced for Māheśvara-khaṇḍa narrative style)
Listener: a sage/audience (contextual)
Scene: Dharmarāja appears in a gentle, auspicious form to a meritorious soul; the court is orderly, luminous, and calm, contrasting with the sinner’s terror.
For the righteous, divine judgment is not भय (terror) but order and protection; puṇya transforms one’s experience of the same realm.
No earthly tīrtha is specified; the verse contrasts the sinner’s fear with the righteous person’s calm meeting with Dharmarāja.
No single rite is named; the prescription is broad: cultivate puṇya through dharmic action.