The sun, made out of particular material elements, moves in the sky, displaying with force the ability of plants to germinate through his energy of time, and producing material results by means of ritual actions according to proper calculation of time, in order to dispel illusion of men. O performers of dharma! You should make offerings to the sun for promoting the five types of year. One may ask the purpose of having five different types of year. The religious acts accomplished by the various calculations of year are described in this verse. The sun, a particular form of the elements (bhūta-bhedaḥ) in the form of a ball of fire, moves in the sky (divi), revealing (uchvasayan) strongly in the form of time (svaśaktyā) the ability of plants to germinate. Why does it move in the sky? He increases the results, such as attainment of Svarga (guṇamayam) of those with material desires in order to destroy confusion for men, by actions performed with knowledge of the correct time for those actions, according to the saṁvatsara and other types of year. O followers of dharma! You should offer articles of worship such as arghya (balim) to the sun in order to set in motion the five types of year.