Sakalya said: 'Which is thy deity in the Southern quarter?' Yagnavalkya said: 'Yama.' Sakalya said: 'In what does that Yama abide?' Yagnavalkya said: 'In the sacrifice.' Sakalya said: 'In what does the sacrifice abide?' Yagnavalkya said: 'In the Dakshina (the gifts to be given to the priests).' Sakalya said: 'In what does the Dakshina abide?' Yagnavalkya said: 'In Sraddha (faith), for if a man believes, then he gives Dakshina, and Dakshina truly abides in faith.' Sakalya said: 'And in what then does faith abide?' Yagnavalkya said: 'In the heart, for by the heart faith knows, and therefore faith abides in the heart.' Sakalya said: 'So it is indeed, O Yagnavalkya.'

In plain words: For the south, Yagnavalkya names Yama, god of death. Yama rests in sacrifice, sacrifice rests in the gifts given to priests, and the gifts rest in faith, because only a person who believes gives. Faith rests in the heart, because the heart is how we know faith. Sakalya agrees.