Adhyaya 4: अहोरात्र-युग-मन्वन्तर-कल्पमान तथा प्रलयान्ते सृष्ट्युपक्रमः
त्रिंशद्यानि तु वर्षाणि दिव्यो मासस्तु स स्मृतः मानुषं तु शतं विप्रा दिव्यमासास्त्रयस्तु ते
triṃśadyāni tu varṣāṇi divyo māsastu sa smṛtaḥ mānuṣaṃ tu śataṃ viprā divyamāsāstrayastu te
Treinta años humanos se declaran como un «mes divino». Y, oh brāhmaṇas, cien años humanos se dicen equivalentes a tres de esos meses divinos—así se enseña la medida del tiempo, por la cual se comprenden los ciclos de creación y disolución bajo Pati (Śiva).
Suta Goswami (narrating to the sages of Naimiṣāraṇya)
It establishes a Purāṇic scale of divine time, helping devotees align vrata, pūjā, and cosmological contemplation with Śiva as Pati—the Lord who governs sṛṣṭi and pralaya.
By teaching time-measure as a sacred principle, it implies Śiva-tattva as the transcendent regulator of kāla—within whom the pashu (souls) experience cyclical existence under pasha (bondage).
It supports kāla-anusandhāna (contemplation of time) used in Śaiva vrata discipline and Pāśupata-oriented practice—seeing all temporal cycles as dependent on Pati, not as ultimate reality.