Shloka 32
स वत्सर: स ऋतुः सो<र्धमास: सोडहोरात्र: स कला वै स काष्ठा: । मात्रा मुहूर्ताश्च लवा: क्षणाश्र विष्वक्सेन: सर्वमेतत् प्रतीहि
sa vatsaraḥ sa ṛtuḥ so 'rdhamāsaḥ so 'harorātraḥ sa kalā vai sa kāṣṭhāḥ | mātrā muhūrtāś ca lavāḥ kṣaṇāś ca viśvaksenaḥ sarvam etat pratīhi ||
毗湿摩说道：当知主宰——毗湿伐克塞那（Viśvaksena）——自身即为一年与诸季节；亦为半月之期与昼夜之轮回；他即是卡拉（kalā）与卡什塔（kāṣṭhā），同样也是玛特拉（mātrā）、牟呼尔塔（muhūrta）、拉瓦（lava）与刹那（kṣaṇa）。应当明了，一切时间的度量无非皆是他的显现。
भीष्म उवाच
Educational Q&A
All divisions of time—from the year down to the briefest instant—are to be contemplated as manifestations of the Supreme Lord (Viśvaksena). This frames time itself as sacred and governed by divine order, encouraging reverence and steady dharmic conduct within every moment.
In Bhishma’s instruction during the Anuśāsana Parva, he teaches a devotional-theological vision: the Lord pervades and constitutes the very structure by which beings measure life—seasons, days, and minute time-units—so the listener should recognize the divine presence in the flow of time.