The souls of humans following their demise go to Yamaloka, which is presided over by the deities called Yamadutas, who keep records of men's actions and accordingly give them their dues.The Garuda Purana describes the imperial throne of Chitragupta in Yamaloka, holding his court and dispensing justice according to the deeds of men, as well as maintaining their records.The Yama Samhita, an extract from the 9th chapter of Ahilya Kamdhenu, a work of Hindu Law, says that Dharmaraja complained to Brahma about his difficulties in performing his most responsible duties of keeping records of the deeds of men and doing justice to them.[citation needed] According to Padma Purana, "Chitragupta was placed near Yama to register the good and evil actions of all sentient beings, that he was possessed of supernatural wisdom and became the partaker of sacrifices offered to the gods and fire.Brahma went into meditation for 11,000 years and when he opened his eyes he saw a man holding pen and ink-pot in his hands and a sword girdled to his waist.
A large central panel portrays
Yama
the god of death (often referred to as Dharma) seated on a throne; to the left stands a demon. To the right of Yama sits Chitragupta, assigned with keeping detailed records of every human being and upon their death deciding how they are to be reincarnated, depending on their previous actions.