Time-Reckoning (Kāla-gaṇanā): Yugas, Manvantaras, Kalpas, and Prākṛta Pralaya
तस्यान्ते सर्वतत्त्वानां स्वहेतौ प्रकृतौ लयः / तेनायं प्रोच्यते सद्भिः प्राकृतः प्रतिसंचरः
tasyānte sarvatattvānāṃ svahetau prakṛtau layaḥ / tenāyaṃ procyate sadbhiḥ prākṛtaḥ pratisaṃcaraḥ
Pada akhir kitaran itu, segala prinsip hakikat (tattva) luluh kembali ke punca sebabnya sendiri, iaitu Prakṛti. Maka orang bijaksana menamakan proses ini “prākṛta pratisaṃcara”, yakni kembalinya (peleraian) ke Alam Asal.
Narrator/Sage (Purāṇic discourse tradition; teaching cosmology to the listener)
Primary Rasa: shanta
Secondary Rasa: karuna
By describing the dissolution of all tattvas into Prakṛti, the verse implies that the changing cosmos is reversible and contingent; the Atman/Supreme is understood (in the Purāṇic-Yogic view) as distinct from these dissolving categories—witnessing and transcendent to material involution.
This verse is doctrinal rather than procedural: it supports Yoga-viveka (discriminative insight) by mapping how the tattvas resolve back into their cause. Such cosmological discernment is used in meditation to detach from evolutes (body-mind-world) and turn awareness toward the unchanging spiritual principle.
Indirectly: it frames dissolution in a shared metaphysical language (tattvas, Prakṛti, laya) that both Śaiva and Vaiṣṇava traditions employ. The Kurma Purāṇa often uses this common Yoga-Sāṃkhya framework to harmonize sectarian viewpoints under one cosmic order.