आगमे ब्राह्मे विश्वासटिप्पन्यः

Moreover there are seven (hells).

Moreover, the purāṇa-writers record that there are seven hells, Raurava, &c., by name, which serve as abodes of enjoyment of the fruits of evil deeds. As those who do not sacrifice, &c. go there, how should they reach the moon?

But, an objection is raised, the assertion that evil doers suffer punishments allotted by Yama is contradicted by the circumstance that Smr̥ti mentions different other beings, such as Citragupta, &c., who act as superintendents in Raurava and the other hells.

This objection the next Sūtra refutes.