Bhagavatapurana 3.11.14

3.11.14

saṃvatsaraḥ parivatsara iḍā-vatsara eva ca /
anuvatsaro vatsaraś ca viduraivaṃ prabhāṣyate //

14. O Vidura, the year is spoken of in five ways as Samvatsara, Parivatsara, Idavatsara, Anuvatsara and Vatsara calculated on the revolutions made by the Sun, Jupiter etc.

3.11.14.p1

yaḥ sṛjya-śaktim urudhocchvasayan sva-śaktyā $ puṃso 'bhramāya divi dhāvati bhūta-bhedaḥ &

15. O men, bear your offerings to the God Surya, who is the author of these five kinds of years, who by his own power in

the form of time unfolds the powers of things to develope into grosser farms, who is a great and powerful Being (in the form of a luminary) making his circuit through the skies for ridding men of misapprehensions and extending (increasing) the fruits of Gunas, viz., the attainment of Swarga and other things by means of sacrifices.