Kāla-vibhāga: The Divisions of Time from Atom to Brahmā, and the Lord Beyond Time
विकारै: सहितो युक्तैर्विशेषादिभिरावृत: । आण्डकोशो बहिरयं पञ्चाशत्कोटिविस्तृत: ॥ ४० ॥
vikāraiḥ sahito yuktair viśeṣādibhir āvṛtaḥ āṇḍakośo bahir ayaṁ pañcāśat-koṭi-vistṛtaḥ
Vũ trụ-hình cầu này, hợp thành bởi các biến hóa của tám yếu tố vật chất và được bao bọc bởi những lớp như viśeṣa v.v., bành trướng ra phía ngoài đến năm mươi koṭi yojana.
As explained before, the entire material world is a display of sixteen diversities and eight material elements. The analytical studies of the material world are the subject matter of Sāṅkhya philosophy. The first sixteen diversities are the eleven senses and five sense objects, and the eight elements are the gross and subtle matter, namely earth, water, fire, air, sky, mind, intelligence and ego. All these combined together are distributed throughout the entire universe, which extends diametrically to four billion miles. Besides this universe of our experience, there are innumerable other universes. Some of them are bigger than the present one, and all of them are clustered together under similar material elements as described below.
In Canto 3, Chapter 11, this verse states that the universe’s outer shell (āṇḍakośa), covered by material transformations and elemental distinctions, extends for fifty crores in breadth (traditionally expressed in yojanas).
Śukadeva explains time and creation to show how the material cosmos is structured and limited, helping Parīkṣit focus on the Supreme Lord beyond matter and cultivate detachment and devotion.
It encourages humility and perspective—seeing the vast yet temporary material universe as a covered realm of change, and prioritizing bhakti (devotion) to the eternal Lord over fleeting material pursuits.