Kāla-vibhāga: The Divisions of Time from Atom to Brahmā, and the Lord Beyond Time
संवत्सर: परिवत्सर इडावत्सर एव च । अनुवत्सरो वत्सरश्च विदुरैवं प्रभाष्यते ॥ १४ ॥
saṁvatsaraḥ parivatsara iḍā-vatsara eva ca anuvatsaro vatsaraś ca viduraivaṁ prabhāṣyate
“萨姆瓦特萨拉”(saṁvatsara)、“帕里瓦特萨拉”(parivatsara)、“伊达瓦特萨拉”(iḍāvatsara)、“阿努瓦特萨拉”(anuvatsara)与“瓦特萨拉”(vatsara)——毗度罗如是说:这是天穹中日、月、星宿与诸光体运行周期的五种名称。
The subject matters of physics, chemistry, mathematics, astronomy, time and space dealt with in the above verses of Śrīmad-Bhāgavatam are certainly very interesting to students of the particular subject, but as far as we are concerned, we cannot explain them very thoroughly in terms of technical knowledge. The subject is summarized by the statement that above all the different branches of knowledge is the supreme control of kāla, the plenary representation of the Supreme Personality of Godhead. Nothing exists without Him, and therefore everything, however wonderful it may appear to our meager knowledge, is but the work of the magical wand of the Supreme Lord. As far as time is concerned, we beg to subjoin herewith a table of timings in terms of the modern clock.
In Canto 3, Chapter 11, this verse lists traditional Vedic names used by learned authorities to describe the cycle of years: Saṁvatsara, Parivatsara, Iḍāvatsara, Anuvatsara, and Vatsara.
He is explaining the Bhagavatam’s cosmological measurement of time—moving from subtle to larger units—so Vidura can understand creation and the Lord’s governance through kāla (time).
Remembering that time is structured and unstoppable encourages disciplined living—using each year and season for sādhana, devotion, and detachment rather than procrastination.