O best of the twice-born, listen to the wondrous unfolding of creation as it arose from the subtle to the manifest. From the primordial source, the subtle element of form came forth, and from this, fire was born. Likewise, from the subtle essence of taste, auspicious water emerged; from these, the subtle element of smell arose, and from that, earth came into being. Ether, vast and all-encompassing, enveloped the subtle element of touch, while the ever-active air surrounded the subtle element of form. The god Agni, radiant and powerful, directly enveloped the subtle element of taste, and the nourishing waters, full of every flavor, enveloped the subtle element of smell. Thus, earth possesses fivefold qualities, and from her arise things with lesser taste. The blessed fire holds threefold qualities, and air, born from touch, is twofold in nature. Space, or ether, stands as the god with a single, indivisible quality. The creation of the elements from their subtle counterparts is to be understood as a process of mutual connection. From the sattvic aspect of ahamkara, known as Vaikarika, creation proceeds simultaneously. Out of this, the five organs of knowledge, the five organs of action, and the mind—which partakes of both—arise for the purpose of apprehending sound and the other senses. From Mahat, the great principle, down to the particular elements, all produce the cosmic egg. From this cosmic egg, as a bubble arises in water, the Grandfather Brahma descended. That very Lord is also Rudra and Vishnu—the sovereign who pervades the universe. Within this cosmic egg lie all the worlds and the entirety of the universe. This egg is enveloped first by water, which is ten times its own size. This water, in turn, is surrounded by fire, also ten times greater. The fire is further encased by air, again ten times its measure, and the air is surrounded by ether, ten times greater still. Ether envelops the air, and from the ego arises sound. The great principle, source of sound, is itself covered by primordial matter. Thus, there are seven coverings of the cosmic egg. Its soul is the lotus-seated one, and it is said that countless millions of such eggs exist. In each of these, four-faced Brahmas, Vishnus, and Bhavas are created by primordial matter, having attained the presence of Shambhu. So, mutual dissolution and creation occur up to the very end of each cosmic egg. Maheśvara is the agent of creation, dissolution, and maintenance. In creation, he is endowed with rajas; in preservation, he is established in sattva; and in dissolution, he is abundant in tamas—thus, he manifests as threefold in order. He is the original creator, destroyer, and protector of beings; hence, Maheśvara, Shiva, is the lord even of Brahma. Sadashiva, Bhava, Vishnu, and Brahma are all his universal forms, and in each cosmic egg, the worlds are thus created by the Grandfather. This is called the natural creation, presided over by the Purusha, as described. The first, auspicious creation arises spontaneously, without deliberation. Now, the time of this primary creation is called a day; and the night of creation is, in brief, the night of natural dissolution. During the day, the Lord brings forth creation; at night, he causes dissolution. For him, however, day and night are only figurative, and do not truly exist. By day, all transformations, various forms, universal deities, the lords of beings, and the great sages remain. At night, all are dissolved, and at the end of night, they come into being again. Such is the nature of his night and the variation of his day. At the end of a thousand cycles of four yugas, there are fourteen Manus. Four thousand years make up a Krita Yuga, and the twilight at its end is one hundred years, with an equal portion at the beginning. For the other yugas, the twilights are three hundred, two hundred, and one hundred years, respectively. Six hundred years, excluding the twilight of the Krita Yuga, make up the portions for the other yugas—three, two, and one thousand years, respectively, without their twilight portions. Hear now the measure of time for the Treta, Dvapara, and Tishya ages, as well as for the Krita. Fifteen twinklings of the eye make one kashtha for a healthy person. Thirty kashthas make a kala; thirty kalas are one muhūrta. Fifteen muhūrtas make a night, and likewise a day. For the ancestors, a month is made of one day and one night, and their division is explained further. For them, the dark fortnight is their day, and the bright fortnight is their night. Thirty human months are considered one month for the ancestors. Three hundred months, plus sixty more, make a year for the ancestors, as calculated by human reckoning. By human measure, one hundred years for humans equal three years for the ancestors. Twelve months are remembered as a year in the reckoning of the ancestors; this is the year considered for humans. This is called the divine day and night in the Lingapurana. In the divine realm, a year is made of one day and one night, and their division is explained again. There, the day is the northern course of the sun, and the night is the southern course; these divine days and nights are carefully enumerated. Thirty years make one divine month; one hundred human years equal three divine months. Ten days likewise are considered a divine rule; three hundred and sixty years are counted as such. This divine year is declared according to human reckoning: three thousand human years are the measure. Another thirty years are considered the Saptarshi year, making nine thousand human years. Another ninety years are called the Dhruva year, amounting to thirty-six thousand human years. Thus, O virtuous ones, the measure and mystery of creation, time, and the cycles of the universe are revealed, all under the watchful gaze of the Supreme Lord, Maheśvara.