Devibhagavatapurana 8.2.26

8.2.26

vahniḥ pāvakatāṃ labdhvā jāṭharādivibhedataḥ |
devāsuramanuṣyāṇāṃ karotyāpyāyanaṃ tathā ||

So the God of Fire has got his burning power and is residing in the bellies of the Devas, the Asuras, men and all other beings and penetrating their bellies, is satisfying all. Yama, the King of Dharma, by Thy appointment, is the Lord of the southern quarters, is presiding over the Pitris and being the witness of all the actions of the Jivâs, is awarding duly to them the fruits thereof.