The omnipotent Yamarāja is as good as Lord Brahmā, for while situated in his own abode or in everyone’s heart like the Paramātmā, he mentally observes the past activities of a living entity and thus understands how the living entity will act in future lives.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
मनसैव पुरे देवः पूर्वरूपं विपश्यति । अनुमीमांसतेऽपूर्वं मनसा भगवानजः
manasaiva pure devaḥ pūrvarūpaṃ vipaśyati | anumīmāṃsate'pūrvaṃ manasā bhagavānajaḥ
SB 6.1.48