Srimad-Bhagavatam: Canto 4 - Chapter 1 - Verse 59


धर्मराडिव शिक्षायामाश्चर्ये हिमवानिव ।कुवेर इव कोशाढ्यो गुप्तार्थो वरुणो यथा ॥ ५९ ॥


dharma-rāḍ iva śikṣāyāmāścarye himavān ivakuvera iva kośāḍhyoguptārtho varuṇo yathā


Mahārāja Pṛthu’s intelligence and education were exactly like that of Yamarāja, the superintendent of death. His opulence was comparable to the Himālaya Mountains, where all valuable jewels and metals are stocked. He possessed great riches like Kuvera, the treasurer of the heavenly planets, and no one could reveal his secrets, for they were like the demigod Varuṇa’s.


Yamarāja, or Dharmarāja, as the superintendent of death, has to judge the criminal living entities who have committed sinful activities throughout their lives. Consequently Yamarāja is expected to be most expert in judicial matters. Pṛthu Mahārāja was also highly learned and exceedingly exact in delivering his judgment upon the citizens. No one could excel him in opulence any more than estimate the stock of minerals and jewels in the Himālaya Mountains; therefore he is compared to Kuvera, the treasurer of the heavenly planets. Nor could anyone discover the secrets of his life any more than learn the secrets of Varuṇa, the demigod presiding over the water, the night, and the western sky. Varuṇa is omniscient, and since he punishes sins, he is prayed to for forgiveness. He is also the sender of disease and is often associated with Mitra and Indra.