968
Śrīmad-Bhāgavatam
[ Canto 4, Ch. 22 ]
kuvera iva kośāḍhyo guptārtho varuṇo yathā
dharma-rāṭ iva—like King Yamarāja (the superintendent of death); śikṣāyām—in education; āścarye—in opulence; himavān iva—like the Himalayan Mountains; kuveraḥ—the treasurer of the heavenly planets; iva—like; kośa-āḍhyaḥ—in the matter of possessing wealth; gupta-arthaḥ—secrecy; varuṇaḥ—the demigod named Varuṇa; yathā—like.
TRANSLATION
Mahārāja Pṛthu's intelligence and education were exactly like that of Yamarāja, the superintendent of death. His opulence was comparable to the Himalayan 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.
PURPORT
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 Himalayan 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.
TEXT 60
मातरिश्वेव सर्वात्मा बलेन महसौजसा । अविषद्यतया देवो भगवान् भूतराडिव ॥६०॥
mātariśveva sarvātmā balena mahasaujasā aviṣahyatayā devo bhagavān bhūta-rāḍ iva