अङ्कच्छेदे तु निर्वृत्तं मासं वा वर्षमेव वा । नोर्ध्वं वर्षात्प्रकर्तव्यं कार्यमङ्कसमाश्रयम् ॥ २६॥
In the division of acts, when a month or a year has concluded, the task related to the act should not extend beyond the year; it should be completed within the same act or scene.
एवं तु भारते वर्षे कक्ष्या कार्या प्रयोगतः । मानुषाणां गतिर्या तु दिव्यानान्तु निबोधत ॥ २७॥
Thus, in India, the division of acts should be carried out according to the context, based on the time or place. The movement of humans is to be understood in this manner, while the movement of celestial beings (divine beings) follows a different pattern.
On the summit of Mount Kailasa, situated on the snowy mountains, there dwell the Yakshas, the Guhyakas, and the attendants of wealth, along with those who serve in the realms of generosity.
All the Rakshasas, Pishachas, and Bhutas are considered to dwell in the Himalayas. The Gandharvas, along with the Apsaras, are known to reside on the golden peak.
All the Nagas, including Shesha, Vasuki, and Takshaka, are known to reside in the Nishadha. The three main divine groups to be recognized by the wise are the gods associated with Mount Meru.