“Yamaraja is one of the GBC of Krsna. Yes. As we have got twelve GBC’s, similarly Krsna has got GBC’s. Now,

svayambhūr nāradaḥ śambhuḥ
kumāraḥ kapilo manuḥ
prahlādo janako bhīṣmo
balir vaiyāsakir vayam
[SB 6.3.20]

That twelve men are authorized to preach Krsna consciousness. So we have to follow. mahājano yena gataḥ sa panthāḥ [Cc. Madhya 17.186]. Therefore we have created these GBC. So they should be very responsible men. Otherwise, they will be punished. They will be punished to become a sudra. Although Yamaraja is a GBC, but he made a little mistake. He was punished to become a sudra. So those who are GBC’s, they should be very, very careful to administer the business of ISKCON. Otherwise they will be punished. As the post is very great, similarly, the punishment is also very great. That is the difficulty.”

SP Lecture, Srimad-Bhagavatam 1.13.15 — Geneva, June 4, 1974