Bhagavatapurana 6.1.48

6.1.48

manasaiva pure devaḥ pūrvarūpaṃ vipaśyati /
anumīmāṃsate 'pūrvaṃ manasā bhagavān ajaḥ //

48. The god Yama remaining in his own city (region), (or the Antaryamin of Jiva) distinctly sees with his own mental vision what the previous state was, in merit or demerit, of the Jiva in the past and he considers properly what the future state should be by the power of his mind; for he is the god of perfect wisdom.