Yama, the God of death, sometimes called Yima in Iranian dialects, or Yama Raja (means “king”) Ymir and Yama in other regions. According to early Hindu theology, Yama was the king of Sheol. And now he has already become the sovereign of underworld in Buddhism. The Buddhist text Wen Diyu Jing indicated that Yama had once been a king who lost in a battle and then promised to be the king of Narakas (means “hell”. Thus he and his eighteen ministers became the governors of the underworld. And more than millions of his subordinates became jailors of the hell.