Adhyaya 4: अहोरात्र-युग-मन्वन्तर-कल्पमान तथा प्रलयान्ते सृष्ट्युपक्रमः
वर्षाणां तच्छतं ज्ञेयं दिव्यो ह्येष विधिः स्मृतः त्रीण्येव नियुतान्याहुर् वर्षाणां मानुषाणि तु
varṣāṇāṃ tacchataṃ jñeyaṃ divyo hyeṣa vidhiḥ smṛtaḥ trīṇyeva niyutānyāhur varṣāṇāṃ mānuṣāṇi tu
Masa itu hendaknya dipahami sebagai seratus tahun; inilah tata hitung ilahi yang diingat dalam smṛti. Namun menurut ukuran tahun manusia, itu dinyatakan sebagai tiga niyuta, yakni tiga ratus ribu tahun.
Suta Goswami
By defining divine and human measures of time, the verse frames Linga-puja within a cosmic scale—reminding the pashu (bound soul) that Shiva (Pati) transcends ordinary time (kāla) while grace and practice unfold through ordered cycles.
Indirectly, it points to Shiva-tattva as the Lord beyond human temporality: time-measurements belong to the manifested order, whereas Pati is the ground who regulates (vidhi) kāla without being limited by it.
No specific rite is prescribed here; the takeaway is contemplative discipline—using cosmological time-reckoning to cultivate vairāgya and steadiness in Shaiva sadhana, supporting Pashupata-style focus on liberation from pasha (bondage).