Srimad Bhagavad-Gita :
Chapter-10. ( Vibhuthi-yogam )
Slokam-29. ( Lord further said : Of the celestial Naga snakes I am Ananta; of the aquatic deities I am Varuna. Of departed ancestors I am Aryama, and among the dispensers of law I am Yama, lord of death. )
anantascasmi naganam varuno yadasamaham,
pitrnamaryama casmi yamah samyamatamaham.
naganam anantah = among non-poisonous snakes Ananta and;
yadasam = of all jala-devata-s ( aquatic-deities );
varunah aham asmi = I am Varuna-devan ( Lord of Rain, Lord of water sources, Lord of Ocean) ;
pitrnam aryama = of the ancestors, I am Aryama;
samyamatam = of the law, ( punishing authority ), the authority;
yamah ca aham asmi = I am the Yama ( Lord of Death / Punishment ).
Among non-poisonous serpents of many heads Lord Krishna's vibhuti or divine, transcendental opulence is the divine snake Ananta endowed with the qualities of dispassion, mightiness, etc.
Among the controllers of the demigods who direct universal management His vibhuti is Yamaraja the demigod in charge of death who blesses the righteous and punishes the unrighteous.
Of Nagas or non-poisonous snakes, Lord Krishna vibhuti or divine, transcendental opulence is Ananta the divine serpent upon whose head unlimited universes revolve resembling the size of a mustard seed.
Of aquatics He is Varuna the ruler of the waters.
Of the manes or ancestors His vibhuti is Aryaman the king of the manes and of chastisers or those who mete out punishment Lord Krishna's vibhuti is Yamaraja the demigod in charge of death and punishment after death.
Among the many celestial Naga serpents, Ananta is the greatest, as is Varuṇa among the aquatics.
They both represent Krishna.
There is also a planet of trees presided over by Aryama, who represents Krishna.
There are many living entities who give punishment to the miscreants, and among them Yama is the chief.
Yama is situated in a planet near this earthly planet, and after death those who are very sinful are taken there, and Yama arranges different kinds of punishments for them.
Lord Krishna reveals that His vibhuti or divine, transcendental opulence among naganam is Ananta.
Naganam means non-poisonous serpents with many heads.
The word yadasam means aquatics or inhabitants of water and of punishers and chastisers His vibhuti is Yamaraja.
To be continued ...