Time-Reckoning (Kāla-gaṇanā): Yugas, Manvantaras, Kalpas, and Prākṛta Pralaya
तावत्संख्यैरहोरात्रं मुहूर्तैर्मानुषं स्मृतम् / अहोरात्राणि तावन्ति मासः पक्षद्वयात्मकः
tāvatsaṃkhyairahorātraṃ muhūrtairmānuṣaṃ smṛtam / ahorātrāṇi tāvanti māsaḥ pakṣadvayātmakaḥ
Dengan bilangan muhūrta itu, difahami ukuran siang dan malam manusia. Dan dengan bilangan siang-malam yang sama, terbentuklah satu bulan yang terdiri daripada dua pakṣa (dua separuh bulan).
Sūta (narrator) recounting the Purāṇic teaching on kāla-māna
Primary Rasa: shanta
Secondary Rasa: adbhuta
This verse does not directly teach Ātman-doctrine; it establishes kāla-māna (human time-reckoning), which the Purāṇa uses as a framework for dharma, vrata, and yogic discipline practiced within measured time.
No specific yoga technique is stated here; however, by defining day, night, and month, the text supports regulated sādhana—fixed timings for japa, vrata, and observances that later underpin Purāṇic yoga and devotion.
It does not explicitly address Śiva–Viṣṇu unity; it provides neutral calendrical structure that both Śaiva (including Pāśupata) and Vaiṣṇava observances rely upon within the Kurma Purana’s synthesis.