स वत्सर: स ऋतुः सो<र्धमास: सोडहोरात्र: स कला वै स काष्ठा: । मात्रा मुहूर्ताश्च लवा: क्षणाश्र विष्वक्सेन: सर्वमेतत् प्रतीहि,संवत्सर, ऋतु, पक्ष, दिन-रात, कला, काष्ठा, मात्रा, मुहूर्त, लव और क्षण--इन सबको श्रीकृष्णका ही स्वरूप समझो
sa vatsaraḥ sa ṛtuḥ so 'rdhamāsaḥ so 'harorātraḥ sa kalā vai sa kāṣṭhāḥ | mātrā muhūrtāś ca lavāḥ kṣaṇāś ca viśvaksenaḥ sarvam etat pratīhi ||
Bhishma berkata: Ketahuilah bahawa Tuhan—Viśvaksena—itulah sendiri tahun dan musim-musim; separuh bulan dan putaran siang dan malam; Dialah kalā dan kāṣṭhā, demikian juga mātrā, muhūrta, lava, dan kṣaṇa. Fahamilah bahawa segala ukuran waktu tidak lain hanyalah penzahiran-Nya.
भीष्म उवाच
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.