Yama, also known as Kāla and Dharmarāja, is the Hindu god of death and justice, responsible for the dispensation of law and punishment of sinners in his abode, Naraka. He is often identified with Dharmadeva, the personification of Dharma, though the two deities have different origins and myths.

The Upanishads are late Vedic and post-Vedic Sanskrit texts that "document the transition from the archaic ritualism of the Veda into new religious ideas and institutions" and the emergence of the central religious concepts of Hinduism. They are the most recent addition to the Vedas, the oldest scriptures of Hinduism, and deal with meditation, philosophy, consciousness, and ontological knowledge. Earlier parts of the Vedas dealt with mantras, benedictions, rituals, ceremonies, and sacrifices.