< img src="https://dl.dropbox.com/s/00tvzit31tcl71k/chitragupta.jpg" alt="" width="330" height="448" />

(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.)

How do men relate to God? There is Citta in man (the heart). There is a recording deity known as Chitragupta. The good and bad actions done by everyone are duly registered in the heart and taken into reckoning by Chitragupta. The results of these actions are given a concrete form and the fruits are made available to each according to his deserts. The Divine cannot offer what is not there. He will not take away what is one’s due. He lets the respective deities carry out their functions according to the rules. Hence, He is called the ‘Embodiment of Dharma.’ The Lord will not interfere in the functions of the different deities. He lets Brahma, Vishnu and Ishvara carry out their respective functions according to the cosmic laws. As He remains a Witness, He is described as the ‘Embodiment of Dharma and Truth.’ (SSS Vol.28, pp. 49-50)