Adhyaya 4: अहोरात्र-युग-मन्वन्तर-कल्पमान तथा प्रलयान्ते सृष्ट्युपक्रमः
नियुतान्येव षट्त्रिंशन् निरंशानि तु तानि वै चत्वारिंशत्तथा त्रीणि नियुतानीह संख्यया
niyutānyeva ṣaṭtriṃśan niraṃśāni tu tāni vai catvāriṃśattathā trīṇi niyutānīha saṃkhyayā
هنا يُذكَر العدُّ بوحدة النِيُوتا: ستٌّ وثلاثون، وهي بلا كسرٍ ولا بقايا؛ وكذلك، وبحسب الإحصاء، يُعلَن أيضاً ثلاثٌ وأربعون نِيُوتا.
Suta Goswami
It frames creation through precise cosmic enumeration, preparing the reader to see the Linga (Pati) as the transcendent ground from which measured worlds and beings (pashus) arise.
By contrasting exact numerical measures within creation, it implicitly points to Shiva-tattva as the unmeasured Pati—beyond count—while the manifested order is expressible in number.
No direct puja-vidhi is taught in this line; it supports contemplative Pashupata insight by encouraging discernment between measurable tattvas (pasha-bound cosmos) and the liberating reality of Pati.