Yāska's Nirukta 77.1.6

77.1.6

ucyate-ya eṣa pūrvasminnarddharce prakṛtena sūryeṇābhinirvartyate saṃvatsaraḥ, yaismiśca sarvāṇyetāni bhūtānyabhisantiṣṭhante, “tam” etaṃ “saṃvatsaram” uttarasminnarddharce ca prakṛtya mantrehak trinābhicakram-ityevamādyābhiḥ “sarvamātrābhiḥ” sarvaiḥ avayavaiḥ “pañcāre cakre” “ṣaḷare” trīṇi śatāni ṣaṣṭiśca saptaśatāni viṃśatiśca-ityevamprakāraiḥ “stauti”| tasmāt sūkte saṃvatsarasyāvayavastutiprāyadarśanādihāpi trinābhiśabda ṛtuviṣaya ityupapadyate | ṣaṇṇāmṛtūnāṃ dvau dvau ṛtū samānasvabhāvau ityenenābhiprāyeṇa tritvam-|| athaivamuktvā “taṃ saṃvatsaraṃ sarvamātrābhiḥ stauti” | adhunā yathainaṃ sarvamātrābhiḥ stauti, tathopapādayati,-“pañcāre̍ ca̱kre pa̍ri̱vartta̍māne̱ tasmi̍nnā̱tasthu̱rbhuva̍nāni̱ viśvā̍ | tasya̱ nākṣa̍stapyate̱ bhūri̍bhāraḥ sa̱nāde̱va na śī̍ryate̱ sa nā̍bhiḥ || ( ṛ0 saṃ0 2, 3, 16, 3 )”-iti || “iti pañcartutayā” saṃvatsarasya stutiḥ | ‘“pañcāre cakre” ṛtavaḥ atra aratvenābhipretāḥ | “parivarttamāne” parigṛhyedaṃ jagat varttamāne | āha kim ? iti | ucyate-‘tasminnātasthuḥ’ tasminnavasthitāni upari adhirūḍhāni | kāni ? ‘bhuvanāni’ bhūtāni ‘viśvā’ viśvāni, sarvāṇi || kālacakre hi sarvamevedaṃ jagadadhirūḍhaṃ bambhramīti || athaivamatimahatāpi sarvabhūtacakreṇākrāntasya ‘tasya’ kālacakrasyaiṣamapi ‘bhūribhāraḥ’ bahubhāraḥ sannevāyam ‘akṣaḥ’ saṃvatsarākhyaḥ ‘na tapyate’ na santāpayati nāpi santāpa yāsyatityarthaḥ | api ca ‘sanādeva’ cirantana eva ‘saḥ’ akṣaḥ, tathāpi na tapyataṃ, na vā tato'pi san saharmaiva ‘viśīryate’naśyati |