संवत्सरार्तवो मासाः पक्षाहोरात्रयः क्रमात् । कलाकाष्ठामुहूर्तादि निमे षादि लवास्तथा
saṃvatsarārtavo māsāḥ pakṣāhorātrayaḥ kramāt | kalākāṣṭhāmuhūrtādi nime ṣādi lavāstathā
وبالترتيب اللائق ظهر العام، والفصول، والشهور، وأنصاف الشهور، والأيام والليالي؛ وكذلك مقادير الزمان مثل الكَلا (kalā) والكاشتها (kāṣṭhā) والمُهورتا (muhūrta) وما شابهها، حتى النِّمِيشا (nimeṣa) واللَّڤا (lava).
Śiva (contextual; confirmed explicitly at 8.39)
Scene: A ‘wheel of time’ (kāla-cakra) showing concentric rings: saṃvatsara, ṛtu, māsa, pakṣa, ahorātra, then finer spokes for kalā-kāṣṭhā-muhūrta-nimeṣa-lava; sages point to the wheel as a teaching diagram.
Time itself is sacred and ordered; recognizing its divisions supports disciplined living and timely performance of dharma.
No tīrtha is named; the verse establishes a cosmological basis for sacred timing.
No specific rite is prescribed, but the mention of muhūrta and time-divisions implicitly underpins ritual timing (kāla-niyama).