We often read about Yama, the god of death. But technically, he is the god of ancestors (pitr) ,who resides beyond the Vaitarni, in the land of the dead, ruling over the dead. His story comes to us from the Rig Veda. He is the first mortal man who refuses to have sex with his sister Yami, the first woman, and so after death is unable to be reborn as he has no children in the land of the living. Morality comes in the way of mortality. Had he left a child behind on earth, that child could have facilitated his rebirth by producing a child of his own. But with no children on earth, he is forever trapped in the land of the dead, watching over the dead.

Yama determines if the dead can be reborn, where can they be reborn, if they need to suffer punishments in hell before they can be reborn, based on their karmic balance sheet. And so, he is the cosmic accountant, fair to all, hence also called dharma. He is visualised as riding a buffalo, slowly chasing the living, catching up when it is time to die. He has a noose in hand, holding the dead hostage, ensuring everyone repays their karmic debts.