CHITRA GUPTA Chitra and Gupta write all the account of good and bad actions, but they do not look towards the devotees of the Lord. (Asa M. 5, p. 393) Meditating at the door of the Unknowable and Incom-prehensible Lord, one attained the Permanent Seat, where there is neither birth nor death nor transmigration, where the illusion and suffering ceases, where the script of Chitragupta is torn and the messengers of Yama do not have any power. (Sri Raga M. 5, p. 79) Closing the door and behind many curtains, one commits sin with the wife of another person, when Chitragupta asks for the account, then who will shield you? (Sorath M. 5, p. 616) Chitragupta is the scribe or registrar of Yama.
When the messengers of Yama take the dead person to the abode of Yama, they are confronted with Chitragupta, by whom their good and bad actions are recorded. Yama calls upon him to read the accounts of their deeds. When the account is read out, a balance is struck. If the balance happens to go against any person, he is tÃ¥ken to hell, where he is tortured by the supervisors. The devotees of the Lord are not harassed. Some believe that Chitragupta is only one person who keeps an account of both good and bad actions. But there are others who think that Chitra and Gupta are two persons. One records only good actions and the other records only bad deeds. See : Yama
1. Kohli, Surindar Singh (ed), Dictionary of Mythological References in Guru Granth Sahib, 1993