Yama, the first son of the sun, is regarded in later mythology as the first mortal man and king of the dead, while Manu, the sun`s other son, is regarded as the ancestor of the human race. In Avestan mythology, the primeval incest of the twins, Yama and Yami, remains an important episode in the procreation of the human race; in India, Yama rejects the erotic solicitations of his sister in the Rig Veda and is never again exposed to them, for later Indian mythology is significantly silent about the affair. The hymn is not, however, a commentary on a social charter but rather a speculation - ultimately negative - on a possible cosmogony, the male and female twins functioning as a variant of the androgyne.

The hymn begins, as is usual with those of the `conversation` genre. Yami invokes gods of procreation and argues that the human race must be preserved; Lord Yama counters by invoking moral gods and their laws. Unlike the similar conversation between Agastya and Lopamudra this hymn ends with the rejection of the woman, who finally loses her temper completely.

In this Rig Vedic hymn Yami tries to convince Yama and asks that her mind should unite with his. She says that it was the Creator and impeller, shaper of all forms had made man and woman and none has the capacity to disobey His rules.

On the other hand Yama rejects the appeal of Yami and asks her to find another man with whom she could get united. Yama has rejected this union on the ground that he is brother and when a brother unites with his sister he is called a sinner and Yama does not want to be called a sinner.

At this rejection Yami gets furious and loses her temper. She has said that if not she some other woman will surely take charge of his body and he will not be in a position to escape. At this Yama had replied that similarly Yami will also find another man whom she will be able to embrace just like a creeper embraces a tree. He has wished his sister she will be in the course of time be able to find the mind of another man and he shall find hers and in the process Yami will be able to get absolute harmony of the soul.