Adhyaya 4: अहोरात्र-युग-मन्वन्तर-कल्पमान तथा प्रलयान्ते सृष्ट्युपक्रमः
मर्त्यस्य चाक्ष्णोस्तस्याश् च ततस् त्रिंशतिका कला कलात्रिंशतिको विप्रा मुहूर्त इति कल्पितः
martyasya cākṣṇostasyāś ca tatas triṃśatikā kalā kalātriṃśatiko viprā muhūrta iti kalpitaḥ
Para sa mortal, ang tagal ng pagbukas at pagkurap ng mata ang itinuturing na batayang yunit; mula roon itinatakda ang isang kalā. O mga brāhmaṇa, tatlumpung kalā ang itinuturing na isang muhūrta.
Suta Goswami
It establishes a practical unit for sacred timing—muhūrta—used to align Linga-pūjā, abhiṣeka, japa, and vrata with auspicious, disciplined cycles of time.
By measuring time from the smallest human experience and scaling upward, it implies that all kalā (time-units) are ordered within cosmic law—ultimately governed by Pati (Śiva), the Lord who regulates creation’s rhythm while remaining beyond time.
Ritual scheduling by muhūrta is highlighted; yogically, it supports Pāśupata discipline by training the pashu (individual soul) to regulate breath, attention, and practice within measured intervals.