In the sacred narration, we are first shown a vision of a wondrous city, where lively, playful young girls, dark-complexioned and sixteen years of age, move about with joyful abandon. This delightful city, Vyāsa, was brought into being by the extraordinary power of Yoga-māyā. Its expanse is vast and holy, a refuge for the virtuous, offering sanctuary and peace to all who dwell within. This beautiful and eternal city is known by the name Viśālā. To merely utter the name ‘Viśālā’ is to be honored in the realm of Śiva; such is its sanctity. Viśālā, along with another city like her, bestows both enjoyment and liberation upon people. The merit gained here becomes inexhaustible, and this is celebrated in the rites performed for ancestors. Wherever those blessed by Viśālā may go, and wherever their journey concludes, upon death they attain the abode of Śiva. The fruits of Viśālā are eternal, and the rest cannot be described in words. There is no doubt that even the greatest sins born of evil are washed away for those who are graced by this city. Thus, Vyāsa, the cities of Viśālā and Kuśasthalī were established. With this, the forty-seventh chapter, called ‘The Account of Viśālā,’ concludes, marking its place in the section extolling the greatness of the Avanti region, within the fifth Avanti Khaṇḍa of the vast Śrī Skanda Mahāpurāṇa. The narration continues as the speaker reveals, “I have obtained this auspicious tale from the mouth of Vyāsa, concerning the cycles of creation.” This tale is most secret—more secret than the secret itself—and it should not be shared with just anyone. It is the most meritorious narrative of Vyāsa, supreme and a remover of sin. Its authority endures for as long as the cycles of Brahmā, the supreme lord, continue. Now, listen carefully, O noble one, as the enumeration of time is taken up. The wise declare that there are thirty kalās in a muhūrta. By the particular movement of the sun, it always enters the twilight. The two fortnights, months, seasons, and solstices are all declared, their numbers stated, and the lifespan likewise measured. Two fortnights make a month, and two months make a season. The southern and northern courses of the sun are described by those skilled in the science of enumeration. Those who know time say that for the ancestors, that very day and night is reckoned. In the dark fortnight, the śrāddha for ancestors takes place, O twice-born one. For the gods, the day and night is during the day and the northern course. A divine year is a hundred times greater, and a thousand divine years even more so. For humans, a day and night multiplied by ten makes a fortnight, and a season is declared by the wise who perceive its true meaning. The Kṛta Yuga consists of exactly four thousand years. The Tretā Yuga, in its measure, is three thousand years. The Dvāpara Yuga is said to be two thousand years, with its twilight and dawn each spanning two hundred years. The Kali Yuga is a thousand years, as stated by the wise. Four thousand for Kṛta, three thousand for Tretā, two thousand four hundred for Dvāpara, and one thousand two hundred for Kali—this is the twelve-thousand count of the yugas. Then, again, the entire world was created anew, O dear one. That yuga, multiplied by seventy-one, is so reckoned, O best of twice-born. The course of the sun is described as two: the southern and the northern. Then, another Manu arises, and the same span of time occurs again. At that very time, the course is declared by the sage who sees the truth. Up to a thousand yugas, that night is spoken of by the wise. Thus, the tale unfolds, revealing the grandeur of Viśālā and the mystery of creation’s cycles, as taught by Vyāsa, and preserved in the Skanda Purāṇa.