Adhyaya 4: अहोरात्र-युग-मन्वन्तर-कल्पमान तथा प्रलयान्ते सृष्ट्युपक्रमः
त्रिंशद्यानि तु वर्षाणि दिव्यो मासस्तु स स्मृतः मानुषं तु शतं विप्रा दिव्यमासास्त्रयस्तु ते
triṃśadyāni tu varṣāṇi divyo māsastu sa smṛtaḥ mānuṣaṃ tu śataṃ viprā divyamāsāstrayastu te
Тридцать человеческих лет провозглашаются составляющими один «божественный месяц». И, о брахманы, сто человеческих лет, как говорится, равны трём таким божественным месяцам — так излагается мера времени, по которой постигают круги творения и растворения под властью Пати (Шивы).
Suta Goswami (narrating to the sages of Naimiṣāraṇya)
It establishes a Purāṇic scale of divine time, helping devotees align vrata, pūjā, and cosmological contemplation with Śiva as Pati—the Lord who governs sṛṣṭi and pralaya.
By teaching time-measure as a sacred principle, it implies Śiva-tattva as the transcendent regulator of kāla—within whom the pashu (souls) experience cyclical existence under pasha (bondage).
It supports kāla-anusandhāna (contemplation of time) used in Śaiva vrata discipline and Pāśupata-oriented practice—seeing all temporal cycles as dependent on Pati, not as ultimate reality.