||मषीभाजनसंयुक्तश्चरसि त्वं ! महीतले । लेखनी- कटिनीहस्त चित्रगुप्त नमोऽस्तुते ||
Chitragupta ji Maharaj is said to be the accountant-scribe who keeps an account of the sins and virtuous deeds of all beings, who work for Lord Yamraj ji, the king of religion.