Adhyaya 4: अहोरात्र-युग-मन्वन्तर-कल्पमान तथा प्रलयान्ते सृष्ट्युपक्रमः
दश वै द्व्यधिका मासाः पितृसंख्येह संस्मृता लौकिकेनैव मानेन अब्दो यो मानुषः स्मृतः
daśa vai dvyadhikā māsāḥ pitṛsaṃkhyeha saṃsmṛtā laukikenaiva mānena abdo yo mānuṣaḥ smṛtaḥ
هنا، في عدِّ البِتْرِ (Pitṛ)، يُتَذَكَّر أنها عشرة أشهر ويُزاد عليها شهران؛ وبالمقياس الدنيوي للبشر يُسمّى ذلك «السنة البشرية».
Suta Goswami (narrating to the sages at Naimisharanya)
It frames kāla (time) as a structured cosmic principle; Linga worship in the Linga Purana aims at turning the mind from time-bound measures toward Pati (Shiva), who is beyond kāla, thereby loosening pasha (bondage).
By implication, it contrasts relative measures (human and Pitṛ reckoning) with the Shaiva view that Shiva as Pati is the ground of all measures yet is Himself immeasurable—kāla is within His governance, not a limit upon Him.
No specific puja-vidhi is stated; the takeaway aligns with Pashupata Yoga’s discipline of kāla-viveka—discriminating the transient (time-counts) from the eternal (Shiva), supporting steady japa and dhyāna beyond calendrical anxiety.