Adhyaya 4: अहोरात्र-युग-मन्वन्तर-कल्पमान तथा प्रलयान्ते सृष्ट्युपक्रमः
शतानि त्रीणि मासानां षष्ट्या चाप्यधिकानि वै पित्र्यः संवत्सरो ह्येष मानुषेण विभाव्यते
śatāni trīṇi māsānāṃ ṣaṣṭyā cāpyadhikāni vai pitryaḥ saṃvatsaro hyeṣa mānuṣeṇa vibhāvyate
بحسب الحساب البشري، تُفهم ثلاثمائة وستون شهرًا من شهور البشر على أنها تُكوِّن سنةً واحدة في عالم البِتْرِ (Pitṛ) أسلاف الأرواح.
Suta Goswami (narrating to the sages of Naimisharanya)
It establishes Purāṇic time-reckoning used to time śrāddha and tarpaṇa performed alongside Shaiva observances, aligning ritual duty (dharma) with cosmic order under Pati (Śiva) as the Lord of Time.
By implying multiple layers of time across realms, it points to Śiva-tattva as Kāla-atiīta (beyond time) and Kāla-īśvara (ruler of time), while pashus (souls) remain bound by temporal measures through pāśa (karmic limitation).
Ritually, it supports Pitṛ-related rites (śrāddha/tarpaṇa) by clarifying Pitṛ-loka time; yogically, it reinforces Pāśupata discipline through awareness of kāla and the urgency of sādhana for liberation from bondage.