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Manusmriti

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तौ धर्मं पश्यतस्तस्य पापं चातन्द्रितौ सह । याभ्यां प्राप्नोति सम्पृक्तः प्रेत्येह च सुखासुखम् ॥ १९ ॥

Those two together examine without tiring the merit and the guilt of that (individual soul), united with which it obtains bliss or misery both in this world and the next.

english translation