Kāla-vibhāga: The Divisions of Time from Atom to Brahmā, and the Lord Beyond Time
संवत्सर: परिवत्सर इडावत्सर एव च । अनुवत्सरो वत्सरश्च विदुरैवं प्रभाष्यते ॥ १४ ॥
saṁvatsaraḥ parivatsara iḍā-vatsara eva ca anuvatsaro vatsaraś ca viduraivaṁ prabhāṣyate
សំវត្សរ៍ បរិវត្សរ៍ ឥឌាវត្សរ៍ អនុវត្សរ៍ និង វត្សរ៍—ទាំងនេះជាឈ្មោះប្រាំសម្រាប់វដ្តនៃការវិលជុំរបស់ព្រះអាទិត្យ ព្រះចន្ទ ផ្កាយ និងវត្ថុមានពន្លឺលើមេឃ ដូចដែលវិទុរៈបានពោល។
The subject matters of physics, chemistry, mathematics, astronomy, time and space dealt with in the above verses of Śrīmad-Bhāgavatam are certainly very interesting to students of the particular subject, but as far as we are concerned, we cannot explain them very thoroughly in terms of technical knowledge. The subject is summarized by the statement that above all the different branches of knowledge is the supreme control of kāla, the plenary representation of the Supreme Personality of Godhead. Nothing exists without Him, and therefore everything, however wonderful it may appear to our meager knowledge, is but the work of the magical wand of the Supreme Lord. As far as time is concerned, we beg to subjoin herewith a table of timings in terms of the modern clock.
In Canto 3, Chapter 11, this verse lists traditional Vedic names used by learned authorities to describe the cycle of years: Saṁvatsara, Parivatsara, Iḍāvatsara, Anuvatsara, and Vatsara.
He is explaining the Bhagavatam’s cosmological measurement of time—moving from subtle to larger units—so Vidura can understand creation and the Lord’s governance through kāla (time).
Remembering that time is structured and unstoppable encourages disciplined living—using each year and season for sādhana, devotion, and detachment rather than procrastination.