कालमान-निर्णयः
Determination of the Measures of Time
त्रिंशत्संख्यैरहोरात्रैर्मासः पक्षद्वयात्मकः । ज्ञेयं पित्र्यमहोरात्रं मासः कृष्णसितात्मकः
triṃśatsaṃkhyairahorātrairmāsaḥ pakṣadvayātmakaḥ | jñeyaṃ pitryamahorātraṃ māsaḥ kṛṣṇasitātmakaḥ
മുപ്പത് അഹോരാത്രങ്ങൾ ചേർന്ന് ഒരു മാസം; അത് രണ്ടു പക്ഷങ്ങളാൽ ഘടിതം. പിതൃകൾക്കോ, ഒരു അഹോരാത്രം തന്നെയാണ് ഒരു മാസം—കൃഷ്ണ-ശുക്ല പക്ഷരൂപം.
Suta Goswami (narrating the Vāyavīya teachings to the sages of Naimiṣāraṇya)
Tattva Level: pasha
Offering: naivedya
It reveals that time is relative across realms: what humans count as a month is a single day-night for the Pitṛs. This supports the Shaiva view that cosmic order (kāla-niyati) is governed by the Lord, and that dharmic acts—especially ancestral duties—must be performed with awareness of sacred time.
By teaching the structure of sacred time (pakṣa, māsa) used for rites, it indirectly guides when devotees perform Linga-worship, śrāddha-related observances, and vrata practices. In Shaiva Siddhānta, Saguna Shiva is worshipped through disciplined ritual framed by correct kāla (time), reinforcing purity and efficacy.
The verse points toward timing-awareness for ancestral offerings (pitṛ-tarpaṇa/śrāddha) and fortnight-based observances. A practical takeaway is to maintain regular Shiva worship (Pañcākṣarī japa and Linga-abhisheka) while honoring pitṛ duties on appropriate tithis within the kṛṣṇa and śukla pakṣas.