The Religion and Philosophy of the Veda and Upanishads v2.c40.s10.40

v2.c40.s10.40

¹¹ Hence the doctrine of Karmadevas (BAU. iv. 3. 33), men who become gods by their deeds, and men Gandharvas (TU. ii. 8). An anticipation of Karman is faintly contained in the *iṣṭāpūrta* of the Rigveda, which is an entity preceding its master to heaven; cf. Naciketas’s store of good deeds. Geldner (see Lindenau, ZII. i. 49 *n.*) sees in AV. x. 7. 11 a reference to the persistence of Tapas, which is an element of Karman, but the passage is very obscure.