Listen now to the ancient wisdom concerning the nature of time and the divine powers who govern it. The radiant sun is revered as the origin of all, the one who measures each moment, counts the numbers, and serves as the great eye overseeing creation. The true essence of the sun is the year itself, whose very name is woven from the divisions of time. Let me explain the fivefold division of time’s state. First comes the year, followed by Parivatsara, and continuing in order until the fifth, which is called Vatsara. This fifth division is known as a Yuga, a significant span in the cosmic cycle. The year is also identified with the sacrificial fire, Kratu, embodying the spirit of ritual and transformation. The movement of the bright and dark fortnights is likened to a bird fashioned from the essence of waters, soaring through the cycles of time. There exists one who pervades all worlds in sevenfold forms, manifesting again and again in the fabric of creation. From the principle of ego, the fierce Rudra was born, produced by Brahmā himself. Hear now the true nature of Rudra as it is praised by the wise. He is the source of the Ṛg, Sāma, and Yajur Vedas, the lord of the five, and the supreme ruler. The sages declare him to be both the year and the sun, the force who governs planets, stars, the cycles of cold and heat, the rain, the span of life, and all actions. Rudra is of a mental nature, serene and composed, born of Brahma and lord of all creatures. He is Āditya, Savitṛ, Bhānu—the giver of life, honored by Brahmā himself. He is recognized as the lord of the stars and the second Parivatsara, sustaining all beings and ensuring their welfare and security. He presides over the tithis, the sacred festival junctions, and the phases of the full and new moons. Thus, Soma, the moon, is remembered as the ancestor, embodying the essence of the year. Through his actions, he initiates all activities among living beings, ensuring that every deed occurs in its proper measure of time. He accomplishes acts that produce equal divisions of time and exists through the beneficial workings of his sevenfold bodies. He is the source of fire, water, earth, the sun, and the moon, and he is the maker of day and night. In this way, Vāyu, the wind, is called Anuvatsara. The ancestors of all worlds are proclaimed as the very souls of those worlds. The sage, the brahmin, the great god, the soul of all beings, the great-grandfather—by entering into all creatures, he becomes the source of their limbs and parts. The sun, the moon, fire, wind, and Rudra himself—all are manifestations of this divine principle. The blessed Rudra entered this world with his own radiant energy. By his power, he brought about the welfare of all the worlds. For this reason, the wise are ever to worship Rudra in this manner. He is the origin of all beings, the soul within all, the blue-red one, resplendent and mighty. The gods, led by Prajapati and seeking the rightful fruits of sacrifice, worship the blessed Lord, and so he is called Tryambaka, the three-eyed one. The sacred Kuṣa grass, used in rituals, is also called Tryambaka out of love for him. He is known as trisādhana, the cake of three parts, and as the three-skulled one. Thus, the five-year period is declared by the wise to be a yuga. After this, a group of six arises, known as the season of honey and so forth. Time itself rushes onward, sweeping up all things like the powerful current of a river. Because of their great multitude, it is impossible to count the endless sons and grandsons born in this ever-flowing stream of existence.