Adhyāya 108: Paścima-dik—Varuṇa’s Realm, Sunset Cosmology, and Sacred-Geographic Markers
Suparṇa–Gālava संवाद
अत्र धर्मश्न सत्यं च कर्म चात्र निगद्यते | गतिरेषा द्विजश्रेष्ठ कर्मणामवसायिनाम्
atra dharmaś ca satyaṃ ca karma cātra nigadyate | gatir eṣā dvijaśreṣṭha karmaṇām avasāyinām ||
अत्र धर्मश्च सत्यं च कर्म चात्र निगद्यते। गतिरेषा द्विजश्रेष्ठ कर्मणामवसायिनाम्॥ अत्रैव मृताः प्राणिनः स्वकर्मभिः सह धर्मराजस्य समीपे निवेद्यन्ते।
युपर्ण उवाच
That beings are morally accountable: dharma, truth, and all deeds are ‘reported’ and assessed, and at the end of life one inevitably follows the destined path shaped by one’s actions.
Yuparṇa explains to a Brahmin that this particular ‘direction/region’ is associated with the reckoning of beings’ deeds—where dharma, truth, and karma are recounted in connection with Dharmarāja (Yama), traditionally with Citragupta as the recorder.