चतुर्भेदं मासमाहुः पंचभेदं च वत्सरम् । संवत्सरस्तु प्रथमो द्वितीयः परिवत्सरः
caturbhedaṃ māsamāhuḥ paṃcabhedaṃ ca vatsaram | saṃvatsarastu prathamo dvitīyaḥ parivatsaraḥ
ಮಾಸಕ್ಕೆ ನಾಲ್ಕು ವಿಭಾಗಗಳಿವೆ ಎಂದು, ವರ್ಷಕ್ಕೆ ಐದು ವಿಭಾಗಗಳಿವೆ ಎಂದು ಹೇಳುತ್ತಾರೆ. ಅವುಗಳಲ್ಲಿ ಮೊದಲದು ‘ಸಂವತ್ಸರ’, ಎರಡದು ‘ಪರಿವತ್ಸರ’ ಎಂದು ಕರೆಯಲ್ಪಡುತ್ತದೆ.
Lomaharṣaṇa (Sūta) (deduced: Māheśvarakhaṇḍa context)
Scene: A five-spoked wheel labeled Saṃvatsara, Parivatsara, Idvatsara, Anuvatsara, Yuga; a smaller four-part month diagram beside it; a teacher points while students note names.
Time is sacralized through named cycles; recognizing these divisions supports tradition-based observance.
No tīrtha is mentioned.
None; it lists calendrical divisions and year-names.