When a mortal goes into the regions of the dead the Sun witnesses all his deeds. He who is virtuous, acquires the fruits of his virtue there.
प्रेतलोकं गते म] तत् तत् सर्वे विभावसुः। प्रतिजानाति पुण्यात्मा तच्च तत्रोपयुज्यते॥