त्रिंशद्ये मानुषा मासाः पित्र्यो मासः स उच्यते शतानि त्रीणि मासानां षष्ट्या चाभ्यधिकानि तु पित्र्यः संवत्सरो ह्येष मानुषेण विभाव्यते //
triṃśadye mānuṣā māsāḥ pitryo māsaḥ sa ucyate śatāni trīṇi māsānāṃ ṣaṣṭyā cābhyadhikāni tu pitryaḥ saṃvatsaro hyeṣa mānuṣeṇa vibhāvyate //
మనుషుల ముప్పై నెలలు పితృల యొక్క ఒక నెలగా చెప్పబడుతుంది. అలాగే మనుషుల మూడు వందల అరవై నెలలు—మానవ గణన ప్రకారం—పితృల యొక్క ఒక సంవత్సరం అవుతుంది.
This verse does not describe Pralaya directly; it teaches a cosmological time-conversion showing that time flows differently for the Pitṛs than for humans.
By defining Pitṛ-time, it supports correct timing and understanding of ancestral rites (Śrāddha). A householder—and a king as guardian of dharma—should ensure such rites follow proper calendrical principles.
Its significance is ritual rather than architectural: it provides the doctrinal basis for calculating Pitṛ-related observances by distinguishing human time from Pitṛ-loka time.
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