Shloka 32
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 ||
ビーシュマは言った。「知れ。主—ヴィシュヴァクセーナ（Viśvaksena）—は、年であり季節である。半月であり、昼夜の循環である。さらにカラー（kalā）でありカーシュター（kāṣṭhā）であり、またマー トラー（mātrā）、ムフールタ（muhūrta）、ラヴァ（lava）、クシャナ（kṣaṇa）でもある。時のあらゆる度量は、他ならぬ主の顕現にほかならぬと悟れ。」
भीष्म उवाच
Educational Q&A
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.