The spirits of the departed people dwell \’with him. He is the son of the sun-god (Vivaswat). His twin-sister is Yami. He is the father of Yudhishthira, therefore the latter is also called Dharmaraja. A soul, when it leaves the body, goes to the abode of Yama in the Iower regions.
The recorders Chitragupta read out the account from their registers in the presence of Yama who administers justice according to the deeds of the soul. Dharmaraja or Yama has a buffalo as his vehicle and carries a mace and a noose. He sends his messenger (Yama-dutas or Jamdut) for bringing the souls. According to the Sikh Scripture, Dharmaraja or Yama has no control over the true devotees of the Lord.
References :
1. Kohli, Surindar Singh (ed), Dictionary of Mythological References in Guru Granth Sahib, 1993