Śaṅkaraon Brahma Sūtra 3.1.16
Advaita Vedānta
Sūtra
तत्रापि च तद्व्यापारादविरोधः
tatrāpi ca tadvyāpārādavirodhaḥ
Sūtra translation
On account of his activity there also no contradiction exists.
There is no contradiction, as the same Yama is admitted to act as chief ruler in those seven hells. Of ATitragupta and others Smr/ti merely speaks as superintendents employed by Yama.