Those lords among the deities see everything although they are invisible. Indeed, they see all the good and bad deeds of all beings. They are Mrityu, Kala, the Vishvedevas, the Pitris having forms, the great Rishis having penances for wealth, the Munis, and others crowned with success and devoted to penances and Liberation.
अदृश्याः सर्वभूतेषु पश्यन्ति त्रिदशेश्वराः॥ शुभाशुभानि कर्माणि मृत्युः कालश्च सर्वशः। विश्वेदेवाः पितृगणा मूर्तिमन्तस्तपोधनाः॥ मुनयश्चैव सिद्धाश्च तपोमोक्षपरायणाः।