Ehni, on the other hand, together with Bergaigne and some other scholars, takes Yama to be the sun.
Mueller calls him the 'setting-sun[15].' The argument from the Manes applies better to the sun than to the moon, but it is not conclusive.
The Hindus in the Vedic age, as later, thought of the Manes living in stars, moon, sun, and air; and, if they were not good Manes but dead sinners, in the outer edge of the universe or under ground.

In short, they are located in every conceivable place[17].
The Yama, 'who collects people,' has been rightly compared with the Yima, who 'made a gathering of the people,' but it is doubtful whether one should see in this an Aryan trait; for [Greek: Aidaes Agaesilaos] is not early and popular, but late (Aeschylean), and the expression may easily have arisen independently in the mind of the Greek poet.
From a comparative point of view, in the reconstruction of Yama there is no conclusive evidence which will permit one to identify his original character either with sun or moon.

Much rather he appears to be as he is in the Rig Veda, a primitive king, not historically so, but poetically, the first man, fathered of the sun, to whom he returns, and in whose abode he collects his offspring after their inevitable death on earth.

In fact, in Yama there is the ideal side of ancestor-worship.

He is a poetic image, the first of all fathers, and hence their type and king.