*SKANDHA III. CHAP. 11.*
The unit of Kala at the Sukshma pole is Paramanu, which is the minutest
part of the created thing, not united to form a body. At the Sthula pole
is the whole Sthula creation known in its entirety as Parama Mahan. The
time during which the Sun crosses in his orbit one paramanu is the Kala
unit paramanu. The time during which he crosses the whole system in his
orbit, _i.e._, crosses all the twelve signs of the Zodiac, is Parama
Mahan or one Samvatsara. The units of time and space are thus the same.