संवत्सरोऽयं परिवत्सरश्च उद्वत्सरो वत्सर एष देवः । दृष्टोऽप्यदृष्टः प्रहुतः प्रकाशी स्थूलश्च सूक्ष्मः परमाणुरेषः
saṃvatsaro'yaṃ parivatsaraśca udvatsaro vatsara eṣa devaḥ | dṛṣṭo'pyadṛṣṭaḥ prahutaḥ prakāśī sthūlaśca sūkṣmaḥ paramāṇureṣaḥ
„Er ist das Jahr—saṃvatsara, parivatsara, udvatsara und vatsara—dieser Gott selbst. Obgleich er gesehen wird, ist er auch ungesehen; obgleich er in Opfergaben angerufen wird, ist er aus sich selbst leuchtend. Er ist zugleich grob und fein; ja, er ist das Atom selbst.“
Brahmā
Listener: surādi-saṅgha (devas)
Scene: An iconographic Kāla embodying multiple year-names as a garland of symbols; half the form luminous and visible, half dissolving into subtle ether; tiny atom-like sparks emanate, showing paramāṇu-pervasion.
The divine permeates all scales: Time governs ritual cycles and also exists as the subtlest principle within creation.
No single tīrtha is named; the teaching is universal within the Revā Khaṇḍa narrative frame.
The verse alludes to propitiation through offerings (prahuta/yajña), implying that Kāla is honored within Vedic rites.