संवत्सरार्तवो मासाः पक्षाहोरात्रयः क्रमात् । कलाकाष्ठामुहूर्तादि निमे षादि लवास्तथा
saṃvatsarārtavo māsāḥ pakṣāhorātrayaḥ kramāt | kalākāṣṭhāmuhūrtādi nime ṣādi lavāstathā
ಕ್ರಮವಾಗಿ ಸಂವತ್ಸರ, ಋತುಗಳು, ಮಾಸಗಳು, ಪಕ್ಷಗಳು, ಅಹೋರಾತ್ರಗಳು ಪ್ರಾದುರ್ಭವಿಸಿದವು; ಹಾಗೆಯೇ ಕಾಲಮಾಪನಗಳು—ಕಲಾ, ಕಾಷ್ಠಾ, ಮುಹೂರ್ತ ಇತ್ಯಾದಿ—ನಿಮೇಷ ಮತ್ತು ಲವವರೆಗೆ ಉದ್ಭವಿಸಿದವು.
Śiva (contextual; confirmed explicitly at 8.39)
Scene: A ‘wheel of time’ (kāla-cakra) showing concentric rings: saṃvatsara, ṛtu, māsa, pakṣa, ahorātra, then finer spokes for kalā-kāṣṭhā-muhūrta-nimeṣa-lava; sages point to the wheel as a teaching diagram.
Time itself is sacred and ordered; recognizing its divisions supports disciplined living and timely performance of dharma.
No tīrtha is named; the verse establishes a cosmological basis for sacred timing.
No specific rite is prescribed, but the mention of muhūrta and time-divisions implicitly underpins ritual timing (kāla-niyama).