Jyotiṣa-saṅgraha: Varga-vibhāga, Bala-nirṇaya, Garbha-phala, Āyuḥ-gaṇanā
तच्छेषश्च त्रिगुणितः तेनैवाप्तं दिनानि च । शेषे षष्ट्या हते भक्ते हारेण घटिकादिकम् ॥ १२७ ॥
taccheṣaśca triguṇitaḥ tenaivāptaṃ dināni ca | śeṣe ṣaṣṭyā hate bhakte hāreṇa ghaṭikādikam || 127 ||
ให้นำเศษนั้นคูณสาม แล้วจะได้จำนวนวันจากค่านั้นเอง จากเศษที่เหลือ เมื่อคูณด้วยหกสิบแล้วหารด้วยตัวหาร จึงได้จำนวนฆฏิกาและหน่วยเวลาย่อยลงไป
Sanatkumara (in dialogue with Narada)
Vrata: none
Primary Rasa: shanta
Secondary Rasa: none
It shows that Dharma-practice is supported by precision: correct time-reckoning (kāla-nirṇaya) safeguards ritual order and discipline, which in turn steadies the mind for Moksha-oriented living.
Indirectly: Bhakti is strengthened when worship and vows are performed at properly determined times; this verse supplies the practical method to compute days and ghaṭikās so devotional observances are done correctly.
Vedāṅga Jyotiṣa (astronomical/chronological computation): using remainders, multiplication by 3 and 60, and division to derive days and ghaṭikā units for calendrical and ritual timing.