Shiva Purana — Vayaviya Samhita, Shloka 4
मन्वन्तर-कल्प-प्रश्नोत्तरम् / Discourse on Manvantaras, Kalpas, and Re-creation
अनादित्वादनंतत्वादज्ञेयत्वाच्च कृत्स्नशः । मन्वंतराणि कल्पाश्च न शक्या वचनात्पृथक्
anāditvādanaṃtatvādajñeyatvācca kṛtsnaśaḥ | manvaṃtarāṇi kalpāśca na śakyā vacanātpṛthak
由于此理无始、无终，且全然超越圆满可知，因此诸摩奴劫（Manvantara）与诸劫（Kalpa）无法凭言语清晰分别或逐一列举。
Suta Goswami
Tattva Level: pati
Shiva Form: Sadāśiva
Cosmic Event: kalpa-manvantara-ananta (innumerability of cosmic cycles)
FAQs
It emphasizes the immeasurable and beginningless nature of cosmic time, pointing the seeker away from mere counting of cycles and toward Shiva, the timeless Pati, as the true ground of liberation.
When Kalpas and Manvantaras are beyond full description, the Linga functions as a direct, graspable focus for devotion—Saguna worship that leads the mind to the Nirguna, limitless Shiva who transcends all cycles.
Rather than speculating on endless aeons, practice steady japa of the Panchakshara (Om Namaḥ Śivāya) with inward contemplation of Shiva as beyond beginning and end; maintain purity with Tripundra and devotion as supportive disciplines.