Garuda Purana · Chapter 2.19

iti śrīgāruḍe mahāpurāṇe uttarakhaṇḍe dvitīyāṃśe dharmadṛpretadṛśrīkṛṣṇagaruḍa saṃvāde vṛṣotsarganānādānaphalayamalokagamanakarmajadehaprāptinirūpaṇaṃ nāmāṣṭādaśo 'dhyāyaḥ
śrīgaruḍamahāpurāṇam- 19
śrībhagavānuvāca /
vāyubhūtaḥ kṣadhāviṣṭaḥ karmajaṃ dehamāśritaḥ /
te dehaṃ sa samāsādya yamena saha gacchati

citraguptapuraṃ tatra yojanānāṃ tu viṃśatiḥ /
kāyasthāstatra paśyanti pāpapuṇyāni sarvaśaḥ

mahādāneṣudatteṣu gatastatra sukhī bhavet /
yojanānāṃ caturviṃśatpuraṃ vaivasvataṃ śubham

lohaṃ lavaṇakārpāsaṃ tilapātraṃ ca yairnaraiḥ /
dattaṃ tenaiva tṛpyanti yamasya puracāriṇaḥ

gatvā ca tatra te sarve pratīhāraṃ vadanti hi /
dharmadhvajapratīhārastatra tiṣṭhati sarvadā

saptadhānyasya dānena prīto dharmadhvajo bhavet /
tatra gatvā pratīhāro brūte tasya śubhāśubham

dharmarājasya yadrūpaṃ santaḥ sukṛtino janāḥ /
paśyanti ca durātmāno yamarūpaṃ subhīṣaṇam

taṃ dṛṣṭvā bhayabhītastu hāheti vadate janaḥ /
kṛtaṃ dānaṃ ca yairmartyaisteṣāṃ nāsti bhayaṃ kvacit

prāptaṃ sukṛtinaṃ dṛṣṭvā sthānācca lati sūryajaḥ /
eṣa me maṇḍalaṃ bhittvā brahmalokaṃ prayāsyati

dānena sulabho dharmo yamamārgaḥ sukhāvahaḥ /
eṣa mārgo viśālo 'tra na kenāpya nugamyate /
dānapuṇyaṃ vinā vatsa na gaccheddharmamandiram

tasminmārge tu raudre vai bhīṣaṇā yamakiṅkarāḥ /
ekaikasya purasyāgre tiṣṭhatyekasahasrakam

pacanti pāpinaṃ prāpya udake yātanākarāḥ /
gṛhṇanti māsamāsānte pādaśeṣaṃ tu tadbhavet

aurdhvadaihikadānāni yairna dattāni kāśyapa /
mahākaṣṭena te yānti tasmāddeyāni śaktitaḥ /
adattvā paśuvadyānti gṛhīto vandhabandhanaiḥ

evaṃ kṛtena sampaśyetsa naraḥ bhūtakarmaṇā /
daivikīṃ paitṛkīṃ yoniṃ mānuṣīṃ vātha nārakīm

dharmarājasya vacanānmuktirbhavati vā tataḥ /
mānuṣyaṃ tattvataḥ prāpya sa puttraḥ puttratāṃ vrajet

yathāyathā kṛtaṃ karma tāntāṃ yoniṃ vrajennaraḥ /
tattathaiva ca bhuñjāno vicaretsarvalokagaḥ

aśāśvataṃ parijñāya sarvalokottaraṃ sukham /
yadā bhavati mānuṣyaṃ tadā dharmaṃ samācaret

kṛmayo bhasma viṣṭhā vā dehānāṃ prakṛtiḥ sadā /
andhakūpe mahāraudre dīpahastaḥ pātettu vai

mahāpuṇyaprabhāveṇa mānuṣyaṃ janma labhyate /
yastatprāpya careddharmaṃ sa gacchetparamāṃ gatim

api jānanvṛthā dharmaṃ duḥ khamāyāti yāti ca

jātīśatena labhate kila mānuṣatvaṃ tatrāpi durlabhataraṃ khaga bho dvijatvam /
yastatra pālayati lālayati vratāni tasyāmṛtaṃ bhavati hastagataṃ prasādāt