Viṣṇu-sahasranāma—Yudhiṣṭhira’s Inquiry and Bhīṣma’s Recitation (विष्णोर्नामसहस्रम्)
जब मनुष्य प्रेतलोकको जाता है, उस समय सूर्यदेव वे सारी वस्तुएँ उसे अर्पित कर देते हैं और पुण्यात्मा पुरुष परलोकमें उन वस्तुओंका उपभोग करता है ।।
yama uvāca | yadā manuṣyaḥ pretalokaṃ gacchati tadā sūryadevaḥ sarvāṇi vastūni tasmai arpayati, puṇyātmā ca puruṣaḥ paraloke tāni vastūni upabhuṅkte || kiñcid dharmaṃ pravakṣyāmi citraguptamataṃ śubham | pānīyaṃ caiva dīpaṃ ca dātavyaṃ satataṃ tathā ||
Wika ni Yama: “Kapag ang tao’y naparoon sa daigdig ng mga yumao, inihahandog sa kanya ng Diyos-Araw ang lahat ng mga alay na iyon, at ang matuwid na kaluluwa’y nagtatamasa nito sa kabilang buhay. Ngayon ay ipahahayag ko ang isang bahagi ng mapalad na dharma, ayon sa pananaw ni Citragupta: dapat laging magbigay ng handog na tubig na maiinom, at gayundin ng handog na ilawan (liwanag).”
यम उवाच
Regular charity—especially giving drinking water and offering light (a lamp)—is praised as auspicious dharma whose benefits accompany a person after death, becoming enjoyments in the other world.
Yama, speaking as the authority over the dead, explains how offerings made in life are conveyed in the afterlife: the Sun-god is described as delivering those gifts to the departed, and Yama then introduces Chitragupta’s ethical guidance emphasizing water-gift and lamp-gift.