त्रिवर्गमूलनिश्चयः — Determining the Roots of Dharma, Artha, and Kāma
Mahābhārata, Śānti-parva 123
देवानामीश्चरं चक्रे देवं दशशतेक्षणम् | यम॑ वैवस्व॒तं चापि पितृणामकरोत् प्रभुम्,उन्होंने सहसनेत्रधारी इन्द्रदेवको देवेश्वरके पदपर प्रतिष्ठित किया और सूर्यपुत्र यमको पितरोंका राजा बनाया
devānām īśvaraṃ cakre devaṃ daśaśatekṣaṇam | yamaṃ vaivasvataṃ cāpi pitṝṇām akarot prabhum ||
தேவர்களிடையே ஆயிரம் கண்கள் உடைய இந்திரனைத் தேவேசுவரனாக நிறுவினார்; மேலும் விவஸ்வத் (சூரியன்) புதல்வன் யமனைப் பித்ருக்களின் அதிபதியாக நியமித்தார்.
वसुहरोम उवाच
The verse teaches that dharma is sustained through proper delegation of authority: Indra governs the devas, while Yama governs the realm connected with death and the ancestors. A well-ordered cosmos mirrors a well-ordered polity—roles are assigned according to competence and function, enabling justice and stability.
Vasuharoma describes how supreme authority arranged the divine hierarchy: Indra is established as the chief of the gods, and Yama (son of the Sun) is made the lord of the Pitṛs. It is a statement of cosmic appointments that explains who presides over key domains.