So actual witness is the Supreme Personality of Godhead.

The verse for class described Lord Yamaraja as omniscient. He resides in his own abode or in everyone’s heart like the Paramatma, and mentally observes the past activities of a living entity and thus understands how the living entity will act in future lives. Prabhupada told us that many great saintly persons and others possess this ability to know past, present and future. Yesterday in his meeting with the mother and son he refuted the argument his old school professor had presented against the idea of karma?that there are no witnesses. Now he elaborated on the role of Yamaraja as the ultimate witness and judge of the sinful living beings. “Just like yesterday I told you that there is an astrological system; immediately they will speak what I was in my previous life, what I am now and what will be my future life. So Yamaraja is not ordinary person. He is given in charge, he is also one out of twelve authorities about religious performances. So he knows everything even from within his mind, what this person was in the past, because everything is going on exactly on the rulings of the material nature. It cannot be changed. This is called destiny. So destiny cannot be changed. With the insight of destiny Yamaraja can understand what was this man previously, what is his position now and what he’s going to become in future. Anumimamsate ‘purvam. Apurvam means that which is not yet in vision. Future. So therefore he can give judgment within a second. After death those who are sinful they are taken to Yamaraja.” To elaborate on how Yamaraja gets such an ability Srila Prabhupada read out his own purport. ” ‘One should not consider Yamaraja an ordinary living being. He’s as good as Lord Brahma. 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 anumimamsate 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 Yamaraja. “So actual witness is the Supreme Personality of Godhead.”