Adhyaya 23: श्वेत-लोहित-पीत-कृष्ण-विश्व-कल्पेषु रुद्रस्वरूप-गायत्री-तत्त्ववर्णनम्
मत्कृतेन च वर्णेन संकल्पः कृष्ण उच्यते तत्राहं कालसंकाशः कालो लोकप्रकालकः
matkṛtena ca varṇena saṃkalpaḥ kṛṣṇa ucyate tatrāhaṃ kālasaṃkāśaḥ kālo lokaprakālakaḥ
Dengan suku kata dan bentuk-bunyi yang Aku ucapkan, kehendak penentu itu dinamai “Kṛṣṇa”. Di sana Aku tampak laksana Kala; Akulah Kala itu sendiri, pengatur yang mengukur dan menggerakkan dunia-dunia ke hadapan.
Suta (narrating Shiva’s doctrine of Time as Pati)
It frames the Linga as the sign of Pati who transcends yet governs change: worship is directed to Shiva as the inner Time-power that measures creation, preservation, and dissolution.
Shiva is identified with Kāla—not merely as passing time, but as the sovereign regulator of the cosmos, the one whose will (saṅkalpa) becomes the ordering principle behind worldly processes.
A contemplative practice is implied: meditate on Shiva as Kāla (the measurer of all states) to loosen pasha (bondage) and steady the pashu (soul) in awareness of Pati.