भुवनकोशविन्यासनिर्णयः (ज्योतिर्गति-वृष्टिचक्र-वर्णनम्)
तस्मात्प्रकृष्टां भूमिं तु कालेनाल्पेन गच्छति सूर्यो द्वादशभिः शीघ्रं मुहूर्तैर्दक्षिणायने
tasmātprakṛṣṭāṃ bhūmiṃ tu kālenālpena gacchati sūryo dvādaśabhiḥ śīghraṃ muhūrtairdakṣiṇāyane
Karena itu pada dakṣiṇāyana Surya melintasi wilayah bumi yang luhur dengan cepat dalam waktu singkat—dalam dua belas muhūrta. Dengan ukuran kāla demikian, paśu yang berjasad mengalami perubahan; namun Pati tertinggi, Śiva, tetap menjadi landasan waktu yang tak berubah.
Suta Goswami (narrating the Linga Purana to the sages of Naimisharanya)
It frames ritual life within precise measures of kāla (muhūrta and ayana), reminding devotees that while observances follow time, the Linga signifies Śiva as the timeless Pati who sanctifies all temporal cycles.
By emphasizing rapid solar motion and changing time, it implicitly contrasts the mutable world experienced by the pashu with Śiva-tattva as the unchanging lord (Pati) beyond the fluctuations of kāla.
It primarily supports kāla-nirṇaya (choosing auspicious timings) for Shiva-pūjā and vrata; yogically, it encourages Pāśupata-style viveka—discriminating the transient (time-bound) from the eternal (Śiva).