चतुर्भेदं मासमाहुः पंचभेदं च वत्सरम् । संवत्सरस्तु प्रथमो द्वितीयः परिवत्सरः
caturbhedaṃ māsamāhuḥ paṃcabhedaṃ ca vatsaram | saṃvatsarastu prathamo dvitīyaḥ parivatsaraḥ
মাসের চার বিভাগ বলা হয়েছে, আর বছরের পাঁচ বিভাগ। তন্মধ্যে প্রথম ‘সংবৎসর’, দ্বিতীয় ‘পরিবৎসর’ নামে পরিচিত।
Lomaharṣaṇa (Sūta) (deduced: Māheśvarakhaṇḍa context)
Scene: A five-spoked wheel labeled Saṃvatsara, Parivatsara, Idvatsara, Anuvatsara, Yuga; a smaller four-part month diagram beside it; a teacher points while students note names.
Time is sacralized through named cycles; recognizing these divisions supports tradition-based observance.
No tīrtha is mentioned.
None; it lists calendrical divisions and year-names.