Brahmacarya-Upāya: Jñāna, Śauca, and the Mind’s Role in Desire (शान्ति पर्व, अध्याय २०७)
शासितारं च पापानां 2३४8 | समवर्तिनम् । असृजत् सर्वभूतात्मा च धनेश्वरम्,सम्पूर्ण भूतोंके आत्मा श्रीहरिने पापियोंकों दण्ड देनेवाले तथा पितरोंके समवर्ती यमराजको और सम्पूर्ण निधियोंके पालक धनाध्यक्ष कुबेरको उत्पन्न किया
śāsitāraṃ ca pāpānāṃ samavartinam | asṛjat sarvabhūtātmā ca dhaneśvaram |
शासितारं च पापानां समवर्तिनम् । असृजत् सर्वभूतात्मा च धनेश्वरम् ॥
भीष्म उवाच
Moral and social order are upheld through divinely instituted governance: Yama embodies impartial justice that restrains sin, while Kubera represents regulated stewardship of wealth. Together they imply that both punishment and prosperity function within dharma, not arbitrariness.
In Bhīṣma’s discourse on dharma and cosmic administration, he states that the Supreme Lord (the Self of all beings) manifested key deities responsible for maintaining order—Yama to judge and punish wrongdoing and Kubera to oversee and guard treasures and wealth.