Viṣṇu-sahasranāma—Yudhiṣṭhira’s Inquiry and Bhīṣma’s Recitation (विष्णोर्नामसहस्रम्)
मनुष्यका किया हुआ कोई भी पुण्य तथा पाप भोगके बिना नष्ट नहीं होता। पर्वकालमें जो कुछ भी दान किया जाता है, वह सब सूर्यदेवके पास पहुँचता है ।।
preta-lokaṁ gate martye tat tat sarvaṁ vibhāvasuḥ | pratijānāti puṇyātmā tac ca tatropayujyate ||
Wika ni Yama: “Walang kabutihan o kasalanang nagawa ng tao ang nawawala nang hindi muna napapasan ang bunga. Sa mga banal na panahon ng pagdiriwang ayon sa panahon, ang anumang naipamigay ay umaabot sa Diyos-Araw. Kapag ang isang tao’y nakarating na sa daigdig ng mga yumao, kinikilala at inihahatid doon ng Araw—si Vibhāvasu—sa wastong paraan ang lahat ng handog na ibinigay sa mga sagradong pagkakataong iyon. Kaya’t walang gawa ang nasasayang; bawat isa’y dumarating sa nararapat na bunga.”
यम उवाच
Every human action—merit or sin—inevitably yields its fruit; nothing is destroyed without being experienced. Gifts made on sacred festival/seasonal occasions are said to be received by the Sun and become effective for the giver even after death.
Yama, the lord of justice and the dead, explains the post-mortem accounting of deeds: once a mortal reaches the realm of the departed, the Sun (Vibhāvasu) confirms and conveys the specific fruits of parva-time charity, which then become usable/experienced there.