Vibhuti Vistara Yoga-Bhagavad Gita Chapter 10 [The Infinite Glories of the Ultimate Truth]
Krishna Said > Shaloka: 29
English
Of the celestial Naga snakes I am Ananta; of the aquatic deities I am Varuna. Of departed ancestors I am Aryama, and among the dispensers of law I am Yama, lord of death.
Purport
Among the many celestial Naga serpents, Ananta is the greatest, as is Varuna among the aquatics. They both represent Krishna. There is also a planet of trees presided over by Aryama, who represents Krishna. There are many living entities who give punishment to the miscreants, and among them Yama is the chief. Yama is situated in a planet near this earthly planet, and after death those who are very sinful are taken there, and Yama arranges different kinds of punishments for them.