यम , the king of ancestors and son of विवस्वत् , is honored as the guide of righteous souls towards the heavenly path [rv-10-14-1 ] rv • Book 10 . He is revered alongside the अङ्गिरसस् and अथर्वस् in rituals for maintaining balance and prosperity [rv-10-14-3 ] rv • Book 10 . Distinguished as a protector and judge, यम is accompanied by divine guardians, ensuring the safety and fulfillment of those who follow ancestral paths [rv-10-14-7 ] rv • Book 10 .