manasā bhagavān ajaḥ
One should not consider Yamarāja an ordinary living being. He is as good as Lord Brahmā. He has the complete cooperation of the Supreme Lord, who is situated in everyone’s heart, and therefore, by the grace of the Supersoul, he can see the past, present and future of a living being from within. The word anumīmāṁsate means that he can decide in consultation with the Supersoul. Anu means “following.” The actual decisions concerning the next lives of the living entities are made by the Supersoul, and they are carried out by Yamarāja.