The Religion and Philosophy of the Veda and Upanishads v2.c41.s2.8

v2.c41.s2.8

The third motif is the view that the first to die becomes, like Yama and Yima, the lord of the blessed dead, and, like Yama, the judge of the dead. Further, he may be regarded as the ancestor of men, and in virtue of his paternal power a great king when on earth, and one whence royal families are fain to claim descent, ideas found in the legends of Yima, Jamšed, Yama, and the Teutonic Mannus. The first mortal is also deemed the first sacrificer, like Manu and Yama, from whom as in the case of Manuš in Iran priests claim their origin.