Sūta said: That lord of subjects is of the nature of the present, future and past times. Understand the condition of the Kāla divided into five, by means of the day, the fortnight, the month, the reasons and the Ayanas. The first (year) is Saṃvatsara; the second one is Parivatsara; the third one is Iḍvatsara; the fourth is Anuvatsara; and the fifth among them is Vatsara. That period of time is termed Yuga.