As long as the creatures or the living beings do not secure liberation or Mukti which is a state of eternal bliss, they are bound to get involved in the continuous cycle of births and deaths. The feeling of pain and pleasure, grief and joy that are experienced in this world are the result of actions in former life. The virtuous deeds lead to pleasure and the sinful acts to grief. Thus the fate of individual is determined by his or her own actions in former life. The old saying 'As you sow, so you reap" enunciates the same idea. The deity appointed by the Lord to maintain accounts of virtues and vices of all living-beings so as to reward or punish them suitably in their ensuing births is known as Lord Chitragupta.

     He assists Lord Yama Dharmaraja in enforcing Dharma and granting the jeevas the fruits of their actions by taking into account the bad and good aspects of their deeds, the 'Papa' and the 'Punya'.

    Once when Lord Siva was in the company of his consort uma Devi in Kailasa, it strurk him that the people on the earth would abstain from vices and indulge in virtuous deeds only if they came to know that there was some one competent to keep a close watch over their deeds and maintain a proper account of them. At once he ordered for a gold plate to be brought and drew a picture on it. Impressed by the beauty of that picture, Goddess Parvati requested him to vivify it. Immediately the picture was transformed into a deity by the sheer volition of Siva and Sakti. The deity was entrusted with the duty of maintaining accounts of the sins and virtues of all living-beings. He came to be called 'Chitragupta'. The word 'Chitra' means a picture and the word 'Gupta' an accountant - the figure that became an accountant.

    Kanchipuram is also called Satyavrata Kshetra as the residents strictly observe the vow of speaking the truth. Hence Chitragupta chose Kanchipuram, sanctified by the enternal presence of Vishnu, Siva and Kamakshi, to worship these deities to be able or discharge the assigned duty faithfully.

     A Chola King named Senni, who ruled over Kanchi constructed a temple for him in Kanchipuram. This temple is very near the Kanchipuram bus stand. The deity is seen with a plam-leaf ledger and a writing nail as if to show that he is aware of our actions and prompt in maintaining the accounts of our deeds.

    It is remarkable that a temple for Chitragupta is found only in Kanchipuram and no where else. He is the Deity controlling Kethu graha, one among the nine planets. Worshiping Sri Chitragupta on a full-moon day is considered very beneficial. Devotees who corne to worship Sri Chitragupta realise that the actions of all living beings are watched by the Almighty and that one should strive to get qualified for jeevanmukthi only by treading the path of Dharma and devotion to the Lord with a firm belief that liberation of the soul can be achieved only by the grace of God.