वर्षेण चैव देवानां मतः सप्तर्षिवासरः । सप्तर्षीणां च वर्षेण ध्रौवश्च दिवसः स्मृतः
varṣeṇa caiva devānāṃ mataḥ saptarṣivāsaraḥ | saptarṣīṇāṃ ca varṣeṇa dhrauvaśca divasaḥ smṛtaḥ
Dengan ukuran setahun, ‘hari’ para dewa difahami sebagai hari bagi Tujuh Resi (Saptarṣi). Dan dengan ukuran setahun bagi Saptarṣi, hari Dhruva juga diingati.
Lomaharṣaṇa (Sūta) (deduced from Māheśvara-khaṇḍa narrative convention)
Scene: A cosmic diagram-like scene: Saptarṣis as a stellar procession (Ursa Major) marking a ‘day’ for devas; Dhruva (Pole Star) as the unmoving axis above, with concentric rings of time-measurements.
The universe is ordered through layered measures of kāla, linking gods, sages, and cosmic stability (Dhruva).
No tīrtha is specified; the verse belongs to cosmological instruction rather than a site-māhātmya passage.
None directly; it supports Purāṇic understanding used when contextualizing yugas, manvantaras, and ritual calendars.