वर्षेण चैव देवानां मतः सप्तर्षिवासरः । सप्तर्षीणां च वर्षेण ध्रौवश्च दिवसः स्मृतः
varṣeṇa caiva devānāṃ mataḥ saptarṣivāsaraḥ | saptarṣīṇāṃ ca varṣeṇa dhrauvaśca divasaḥ smṛtaḥ
ตามมาตราหนึ่งปี ‘วัน’ ของเหล่าเทวะย่อมเข้าใจกันว่าเป็นวันของสัปตฤๅษี (ฤๅษีทั้งเจ็ด) และตามมาตราหนึ่งปีของสัปตฤๅษี ‘วัน’ ของธรุวะก็เป็นที่ระลึกสืบมา
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.