Adhyaya 4: अहोरात्र-युग-मन्वन्तर-कल्पमान तथा प्रलयान्ते सृष्ट्युपक्रमः
कृष्णपक्षस्त्वहस्तेषां शुक्लः स्वप्नाय शर्वरी त्रिंशद्ये मानुषा मासाः पित्र्यो मासस्तु स स्मृतः
kṛṣṇapakṣastvahasteṣāṃ śuklaḥ svapnāya śarvarī triṃśadye mānuṣā māsāḥ pitryo māsastu sa smṛtaḥ
ສໍາລັບ Pitṛ (ບັນພະບຸລຸດ), ກຣິສນະປັກສະ (ຄື່ງເດືອນມືດ) ແມ່ນກາງວັນຂອງພວກເຂົາ, ແລະ ສຸກລະປັກສະ (ຄື່ງເດືອນສວ່າງ) ແມ່ນກາງຄືນເພື່ອການນອນ. ເດືອນຂອງມະນຸດ 30 ເຖືກຈື່ຈໍາວ່າເປັນເດືອນໜຶ່ງໃນການນັບຂອງ Pitṛ.
Suta Goswami
It establishes sacred time-reckoning: Shiva-puja, śrāddha, and offerings to Pitṛs gain efficacy when performed with correct kāla-jñāna, since time (kāla) is a governing power under Pati (Shiva).
By mapping different realms’ day-night measures, it implies Shiva as Kāla-īśvara—the Lord who regulates cosmic time that binds the paśu (soul) through pasha (temporal limitation) until liberation.
Ritual timing for Pitṛ-related rites (śrāddha, tarpaṇa) and associated Shiva worship is implied; yogically, it points to transcending kāla as a form of pasha through disciplined sādhana.