Mahabharata — Anushasana Parva, Shloka 17
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 ||
阎摩说道：“人所作的任何福业与罪业，未受其报之前，绝不会消灭。于节令圣时所施之物，皆达于太阳神。当亡者已至亡灵之界时，太阳——毗婆婆苏——便在彼处如法承认并交付那一切季节圣会中的布施。因此，人的善恶之行无一失落；每一业都归于其应得的果报。”
यम उवाच
Educational Q&A
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.