It mentions his face, eye, arms, hands, and feet. He walks, drives, sits, eats, and drinks while moving his arms. The sun is his eye through which he observes humanity. He has a thousand eyes and is far-sighted. He walks down wiles with a gleaming foot. He is sitting on the strewn grass, watching the sacrifice. He dons a golden mantle and a gleaming robe. His car, which is frequently mentioned, shines brightly and is drawn by well-yoked steeds. Varuna sits in his mansions, watching all actions.

In the highest heaven, the Fathers see him. Varuna's spies are sometimes referred to: they sit around him, observe the two worlds, and encourage prayer. The sun is represented by Varuna's golden-winged messenger. Varuna is frequently referred to as a king, but especially as a universal monarch (samráj). He is primarily associated with the attribute of sovereignty (ksatrá) and the term ásura. His divine dominion is frequently alluded to by the term mayá occult power; the epithet mayn crafty is thus primarily applied to him.

Varuna is primarily praised for upholding physical and moral order. He is a great lord of nature's laws. He created heaven and earth, and by his law, heaven and earth are separated. He made the golden swing (the sun) shine in heaven; he created a broad path for the sun; he put fire in the waters, the sun in the sky, and Soma on the rock. Varuna's breath is the wind that blows through the air. By his decrees, the brightly shining moon moves at night, and the stars placed high in the sky are visible at night but vanish by day.Varuna is thus Lord of Light both during the day and at night. He also serves as a water regulator.

He made the rivers flow, and with his occult power, they poured quickly into the ocean without filling it. However, he is usually associated with the aerial waters. As a result, he causes the inverted cask (the cloud) to pour its contents on heaven, earth, and air, moistening the ground.

Varuna's ordinances are constantly said to be fixed, so he is referred to as dhrtravrata, or dhrtravrata, whose laws are established. The gods themselves obey his commands. His power is so great that neither the birds nor the rivers can reach the boundaries of his dominion. He embraces the universe and all beings' homes.

He is all-knowing, as is his omniscience. He sees all the secret things that have been or will be done, he witnesses men's truth and falsehood. He knows the flight of the birds in the sky, the path of the ships in the ocean, the course of the far-traveling wind. Without his knowledge, no creature can even wink.

Varuna is far superior to any other deity in terms of moral governorship. Sin, the violation of his ordinances, which he severely punishes, arouses his wrath. The fetters (pásas) with which he binds sinners are frequently mentioned and are distinctive of him. Varuna, on the other hand, is kind to penitents. He unties sin as if it were a rope.

He cleanses even the sins of men's forefathers. When a suppliant, he spares him who daily transgresses his laws, and he is gracious to those who have broken his laws through carelessness. There is no hymn to Varuna that does not include a prayer for forgiveness of sins. Varuna has a friendly relationship with his worshipper, who communes with him in his celestial abode and occasionally sees him with the mental eye. The righteous hope to see Varuna and Yama, the two blissful kings, in the next world.

Varuna's original concept appears to have been the all-encompassing sky. It has become obscured, however, because it dates from a previous era. Because the Ahura Mazda (the wise spirit) of the Avesta agrees with the Asura Varuna in character but not in name, it can be traced back to the Indo-Iranian period. It could be even older; the name Varuna is possibly synonymous with the Greek ouranos sky. In any case, the word appears to be derived from the root vr, which means "to cover" or "to encompass."