कालतत्त्वनिर्णयः / Doctrine of Kāla (Time) and Its Subordination to Śiva
वायुरुवाच । कालकाष्ठानिमेषादिकलाकलितविग्रहम् । कालात्मेति समाख्यातं तेजो माहेश्वरं परम्
vāyuruvāca | kālakāṣṭhānimeṣādikalākalitavigraham | kālātmeti samākhyātaṃ tejo māheśvaraṃ param
வாயு கூறினார்—காலம், காஷ்டா, நிமேஷம் முதலிய கால அளவுகளால் உருவான வெளிப்படையான வடிவமுடைய அந்தப் பரம மாஹேஸ்வர ஒளியே ‘காலாத்மன்’ எனப் புகழப்படுகிறது—காலத்தின் ஆத்மசொரூபம்.
Vayu
Tattva Level: pati
Shiva Form: Mahādeva
It identifies Śiva (Mahā-īśvara) as the supreme Radiance that underlies and governs time itself—teaching that all temporal change is encompassed by the Lord, while His essence remains transcendent.
The Liṅga is revered as the sign of the timeless Reality; this verse supports Saguna contemplation by presenting a knowable aspect of Śiva—Kālātman—through which devotees meditate on His lordship over all moments and measures of time.
Meditate on Śiva as Kālātman while repeating the Pañcākṣarī ("Om Namaḥ Śivāya"), observing the flow of breaths and the passing of moments (nimeṣa) as offerings into His all-pervading Light.