I call thy father, Vivasvant, sit down at this sacrifice.
And then, turning to the departed soul: Go forth, go forth on the old paths where are gone our old fathers; thou shalt see both joyous kings, Yama and God Varuna.

Unite with the fathers, with Yama, with the satisfaction of desires, in highest heaven....

Yama will give a resting place to this spirit.

Run past, on a good path, the two dogs of Saram[=a], the four-eyed, spotted ones; go unto the fathers who rejoice with Yama.
Several things are here noteworthy.

In the first place, the Atharva Veda reads, "who first of mortals died[9]," and this is the meaning of the Rig Veda version, although, as was said above, the mere fact that Varuna is called a god and Yama a king proves nothing[10].