त्रिंशद्यानि तु वर्षाणि दिव्यो मासस्तु स स्मृतः मानुषाणां शतं यच्च दिव्या मासास्त्रयस्तु वै तथैव सह संख्यातो दिव्य एष विधिः स्मृतः //
triṃśadyāni tu varṣāṇi divyo māsastu sa smṛtaḥ mānuṣāṇāṃ śataṃ yacca divyā māsāstrayastu vai tathaiva saha saṃkhyāto divya eṣa vidhiḥ smṛtaḥ //
Trente années humaines sont tenues pour un mois divin. De même, cent années humaines équivalent à trois mois divins. Ainsi se transmet traditionnellement cette méthode de calcul du « temps divin ».
It gives the technical framework of cosmic time-reckoning used to state vast cycles (yugas, manvantaras) that culminate in periodic dissolutions (pralayas), though this verse itself is specifically about converting human years into divine months.
By clarifying long-cycle chronology, it supports Purāṇic ethics that place dharma within time—helping kings and householders understand the scale of ages (yugas) and the urgency of righteous conduct in a limited human lifespan.
No direct Vāstu or temple-rule is stated here; its ritual value is indirect—time conversion is foundational for calendrical planning and for understanding Purāṇic durations cited in rites, vows, and cosmological narratives.