अहोरात्रेण चोक्तानि प्रमाणे द्विज सत्तमाः । षड्भिरुच्छ्वासनिश्वासैः पलमेकं प्रवर्तते
ahorātreṇa coktāni pramāṇe dvija sattamāḥ | ṣaḍbhirucchvāsaniśvāsaiḥ palamekaṃ pravartate
Ô le meilleur des dvijas, les mesures du temps sont aussi dites selon le jour et la nuit : par six expirations et inspirations, on compte un pala.
Sūta (deduced from immediate context of Adhyāya where sages question and Sūta answers)
Listener: Ṛṣis / brāhmaṇa audience
Scene: A teacher-sage explains time units to attentive brāhmaṇas; a subtle motif shows breath as a visible stream, with a water-clock or marked staff indicating palas and nāḍīs.
Time can be contemplated through the breath; measuring life by prāṇa encourages vigilance, discipline, and dharmic living.
This verse is part of the Nāgarakhaṇḍa Tīrthamāhātmya discourse; the excerpt itself focuses on kāla-pramāṇa (time-measure) rather than naming a single tīrtha.
No direct rite is prescribed; it provides a traditional metric linking breath-count to units of time.