Bharatiya Jyotihshastra (History of Indian Astronomy), translated by R. V. Vaidya v2.c12.s2.t7.52

v2.c12.s2.t7.52

It gives the number of revolutions of nakṣatras in a Mahāyuga. This tallies with the one mentioned in the couplets quoted above. Even then, Utpala has mentioned this as a quotation from the original Pulisa Siddhānta, and it is composed in the Anuṣṭup meter. This shows that there existed at the time of Utpala (śaka 888) two Pulisa Siddhāntas which were different from the one belonging to the Pañcasiddhāntikā group. Hence, the number of Pulisa Siddhāntas comes to be three. The first two couplets of the last 2½, out of those quoted by Utpala, describes the Universe in the manner in which it is found described in the modern Sūrya Siddhānta and other Siddhāntas; the last half couplet refers to the conjunctions of planets. This shows that the Pulisa Siddhānta, composed in the Āryāmetre and existing in Utpala’s time, must have been a complete work like other Siddhāntas. Similarly, the Pulisa Siddhānta belonging to the Pañcasiddhāntikā group also appears to have been a complete work from the detailed information cited from it above.