3).

This particular identification is due, however, rather to the developed pantheistic idea which obtains in the later hymns.

A parallel is found in the next hymn: "They speak of Indra, Mitra, Varuna, Agni ...

that which is one, the priests speak of in many ways, and call him Agni, Yama, Fire" (or Wind, i.164.

46).
Despite the fact that one Vedic poet speaks of Yama's name as 'easy to understand' (x.12.