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
Đối với người phàm, thời gian mở và khép mắt được lấy làm đơn vị căn bản; từ đó định ra một kalā. Hỡi các Bà-la-môn, ba mươi kalā được quan niệm là một 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.