स वत्सर: स ऋतुः सो<र्धमास: सोडहोरात्र: स कला वै स काष्ठा: । मात्रा मुहूर्ताश्च लवा: क्षणाश्र विष्वक्सेन: सर्वमेतत् प्रतीहि
sa vatsaraḥ sa ṛtuḥ so 'rdhamāsaḥ so 'harorātraḥ sa kalā vai sa kāṣṭhāḥ | mātrā muhūrtāś ca lavāḥ kṣaṇāś ca viśvaksenaḥ sarvam etat pratīhi ||
Bhishma bersabda: Ketahuilah bahwa Tuhan—Viśvaksena—adalah tahun dan musim-musim; Dialah paruh bulan (pakṣa) dan putaran siang-malam. Dialah kalā dan kāṣṭhā; demikian pula mātrā, muhūrta, lava, dan kṣaṇa. Pahamilah segala ukuran waktu sebagai perwujudan-Nya semata.
भीष्म उवाच
All divisions of time—from the year down to the briefest instant—are to be contemplated as manifestations of the Supreme Lord (Viśvaksena). This frames time itself as sacred and governed by divine order, encouraging reverence and steady dharmic conduct within every moment.
In Bhishma’s instruction during the Anuśāsana Parva, he teaches a devotional-theological vision: the Lord pervades and constitutes the very structure by which beings measure life—seasons, days, and minute time-units—so the listener should recognize the divine presence in the flow of time.