Hear, then, the wondrous account of Time, the supreme force whose measure is woven into the very fabric of existence. Time is known by its divisions—kāṣṭhā, nimeṣa, and so on—and is none other than the radiant, sovereign power of Maheśvara, the great Lord. This irresistible energy of the Lord, manifest as command and order, governs all that moves and all that stands still. It is the mighty force that holds and directs the universe. From this great soul, who is Time itself, liberation arises—just as a spark leaps forth from a blazing fire, so too does freedom emerge in portions from the Supreme. For the universe is subject to the power of Time; it cannot rule over Time. Time, in turn, is held within the grasp of Shiva, but Shiva himself is never bound by Time. Within Time abides the unimpeded energy of Shiva, making the boundary of Time exceedingly difficult to cross. Who, by any wisdom or special knowledge, can transcend Time? None can overstep the actions wrought by Time. Even those mighty ones who have conquered and unified the entire earth beneath a single royal parasol cannot surpass the limits set by Time, just as the oceans never overflow their shores. Those who subdue their senses and seem to conquer the world—Time remains unconquered by them; instead, it is they who are conquered by Time. Physicians, learned in the science of life and skilled in rejuvenation, cannot overcome death, for Time is insurmountable. One may cherish thoughts of prosperity, beauty, virtue, strength, or noble birth, yet Time, by its own power, brings about consequences entirely different. It is the Lord who joins and separates beings, through both pleasant and unpleasant, expected and unexpected events. At the very moment when one person suffers, another rejoices—such is the marvel of Time, whose ways are difficult to fathom. Youth fades into old age, strength gives way to weakness, prosperity turns to poverty—O twice-born, Time moves in mysterious ways. No amount of noble birth, character, strength, or skill ensures accomplishment, for Time cannot be obstructed. Those who are surrounded by support, generosity, music, and song, as well as those who are destitute and live on the charity of others—Time acts equally among them all. Medicines and elixirs, even when expertly prepared, are fruitless if administered out of season; but when taken at the right time, they swiftly bring success and happiness. No one dies or is born before their time; no one attains full strength before their time; no one is happy or unhappy before their time—nothing at all occurs untimely. By Time, the wind blows cold; by Time, rain falls from the clouds; by Time, heat abates; by Time, all things come to fruition. Time is the cause of all existence—through Time, crops sprout and flourish; through Time, they wither away; by Time, the world of living beings is revived. Thus, whoever truly understands the Self as Time, and transcends even the self that is bound to Time, perceives that which lies beyond Time. Homage to that Shiva, the Supreme Lord beyond all, who is untouched by time, bondage, or liberation, who is neither man, nor nature, nor the universe, and whose forms are wondrous and manifold. Now, let us consider: by what measure, in this realm of Time, is the span of life determined? And what is the ultimate limit of Time, which itself is counted and measured? Here, the first unit of life is called a nimeṣa, the blink of an eye; the ultimate boundary of Time, which is counted and measured, extends up to the state beyond tranquility. A nimeṣa is the closing of the eyelids; fifteen nimeṣas make one kāṣṭhā. Thirty kāṣṭhās are called a kalā; thirty kalās make a muhūrta; and thirty muhūrtas, it is said, make a day and night. A month, comprising two fortnights, is made of thirty such days and nights. Know that for the ancestors, a month—composed of the dark and bright fortnights—constitutes their day and night. Six such months make a solstice; two solstices are considered a year, and by this worldly reckoning, the human year is remembered. This is the divine day and night, as revealed in scripture: the southern solstice is their night, and the northern solstice is their day. A divine month is thirty such days and nights; a year of the gods is twelve such months. It is taught that a divine year equals three hundred and sixty human years, and so it is known among people. By this divine measure, the reckoning of yugas proceeds. Sages know that there are four yugas in the land of Bharata: first comes the Kṛta Yuga, then Tretā, then Dvāpara, and finally Kali—these are the four yugas in their entirety. The Kṛta Yuga is four thousand years long, with a dawn and dusk of hundreds of years each, and a twilight of similar measure. The other three yugas, including their dawns and twilights, are each shorter by one quarter, with hundreds and thousands accordingly. Thus, the four yugas together total twelve thousand divine years, and a thousand such cycles of four yugas is called a kalpa. Seventy-one cycles of four yugas make a manvantara; in one kalpa, there are fourteen such cycles of Manus. By this sequence, hundreds and thousands of kalpas and manvantaras, along with their progeny, have come and gone. Being unknowable and innumerable, it is impossible to describe them all in detail, nor to recount them in their order. A 'kalpa' is called a day of Brahmā, who is born from the unmanifest; and a thousand kalpas are said to make a year of Brahmā. Thus does Time, in its endless and unfathomable cycles, weave the destinies of all beings and worlds, ever under the gaze of the Supreme Lord beyond Time.