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
ပိတೃ (Pitṛ) များအတွက် ကృష్ణပက္ခ (အမှောင်ဖက် လဆန်းလကွယ်) သည် သူတို့၏ နေ့ ဖြစ်ပြီး၊ သုက္လပက္ခ (အလင်းဖက်) သည် အိပ်စက်ရန် ရည်ရွယ်သော သူတို့၏ ည ဖြစ်၏။ လူသားတို့၏ လ သုံးဆယ် ကို ပိတೃတို့၏ လတစ်လ ဟု မှတ်သားကြသည်။
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.