Adhyaya 4: अहोरात्र-युग-मन्वन्तर-कल्पमान तथा प्रलयान्ते सृष्ट्युपक्रमः
मानुषेणैव मानेन वर्षाणां यच्छतं भवेत् पितॄणां त्रीणि वर्षाणि संख्यातानीह तानि वै
mānuṣeṇaiva mānena varṣāṇāṃ yacchataṃ bhavet pitṝṇāṃ trīṇi varṣāṇi saṃkhyātānīha tāni vai
以人间标准衡量,凡为一百年者,在祖灵(Pitṛ)的计数中即为三年——此处所立之数如是。
Suta Goswami
It establishes kāla-māna (time-reckoning), which supports correct timing for Shaiva rites connected with ancestors—such as śrāddha performed with devotion to Mahādeva as Pati, the lord who uplifts pashus beyond pasha.
By implying multiple strata of time across realms, it aligns with Shiva-tattva as Kāla-adhīśa (Lord of Time): time flows differently for beings, while the Supreme Pati remains the governing ground of all measures.
Ritual timing for Pitṛ-related observances (śrāddha/tarpaṇa) is implied; it is a dharmic support practice that, when offered with Shaiva bhakti, purifies the pashu and loosens pasha through right action and right time.