Paulisa siddhanta had been relevant in ancient Hindu astronomy as it provided accurate calculation of the degrees which are required to assess the circular movement of the earth. The element of this Siddhanta includes calculation of Ahargana, which means the number of civil days elapsed from certain epoch up to a given date, the determination of Ahargana to assess the mean places of the sun and the moon and their place. The Pausila Siddhanta also includes the method of calculate the longitude of the moon and this further includes the miscellaneous rules for finding directions, time and place, sine tables and simple calculations of eclipse.

Paulisa Siddhanta provides methods to calculate the quantities to be added or subtracted from the mean sun in order to obtain the true places, reveals the knowledge of the centre or the Kendra and the equation of the centre. According to Thaibaut`s interpretation it provides a different degree which corresponds to create correct equation. The Paulisa Siddhanta provides for the sine tables which shall be a common feature for all the three Siddhantas. This introduces the pure mathematics in calculating the movement of stars and planets. In the original text it provides an arithmetical formula in which the radius is fixed with 120`and not 3438` which is used in the later astronomical calculations.

Paulisa Siddhanta though remains the first method to calculate solar and lunar eclipse mathematically it has been condemned for not being so accurate as it is in case of Romaka and Surya Siddhanta . Pualisa Siddhanta had been a great source of influence for Al Biruni and many more scholars from outside India who derived information from the Hindu Astronomy and its Siddhantas which has been summarized by Varaha as well as Brahmagupta in his Brahmasphuta- Siddhanta. There had been number of interpretations and summery of Paulisa Siddhanta which is supposed to contain elements given by Bhattotpala and Prathudaka-svamin. These differ from Varaha`s version which equates its accuracy differently.

Overall Paulisa Siddhanta is the first astronomical method used for evaluating the movement of stars and planets and the movement of earth around the sun which shall decide the time of eclipse and so on.