मासार्धमासा ऋतव: संध्ये संवत्सरश्न सः । स धाता स विधाता च विश्वकर्मा स सर्ववित्,मास, पक्ष, ऋतु, संध्या और संवत्सर भी वे ही हैं। वे ही धाता, विधाता, विश्वकर्मा और सर्वज्ञ हैं
māsārdhamāsā ṛtavaḥ sandhyā saṃvatsaraś ca saḥ | sa dhātā sa vidhātā ca viśvakarmā sa sarvavit ||
Vāyu-deva declara: «Las medidas mismas del tiempo—los meses, los medios meses, las estaciones, las uniones crepusculares y el año—son todas ese Ser Supremo, uno y único. Él es Dhātā y Vidhātā, Viśvakarman, el artífice del cosmos, y el Omnisciente».
वायुदेव उवाच
The verse teaches that time and cosmic order (months, seasons, twilight junctions, the year) are governed by a single supreme intelligence who sustains, ordains, and knows all; therefore dharma is best understood as living in harmony with that overarching order.
Vāyudeva is speaking in praise of the supreme principle, identifying it with the structures of time and with divine functions—sustaining (dhātā), ordaining (vidhātā), crafting the cosmos (viśvakarmā), and omniscience (sarvavit).