देवावताराश्च तथा चतुर्विंशतिसंख्यकाः । मासा मार्गशिराद्याश्च मासार्द्धाः पक्षसंज्ञकाः
devāvatārāśca tathā caturviṃśatisaṃkhyakāḥ | māsā mārgaśirādyāśca māsārddhāḥ pakṣasaṃjñakāḥ
Demikian juga, penjelmaan ilahi dihitung berjumlah dua puluh empat. Bulan-bulan yang bermula dengan Mārgaśīrṣa, serta separuh bulan yang dikenali sebagai pakṣa, turut dihitung dalam tertib suci ini.
Brahmā (in Brahma–Nārada dialogue; implied by section context)
Tirtha: Hāṭakeśvara-kṣetra (chapter frame)
Type: kshetra
Listener: Nārada
Scene: A didactic tableau: sages indicate a mandala of time—twelve months and bright/dark fortnights—encircling twenty-four divine forms, suggesting a sacred arithmetic of the cosmos.
Puranic dharma sanctifies cosmic order by mapping devotion onto structured cycles of time—months and fortnights become supports for worship.
The broader glorification belongs to Hāṭakeśvara-kṣetra within Nāgarakhaṇḍa’s Tīrthamāhātmya, with emphasis on Śāligrāma devotion.
A calendrical approach to worship—reckoning devotional practice through months (māsa) and fortnights (pakṣa).