सिद्धान्तशिरोमणि: गणिताध्याय (भास्कराचार्य - ग्रहगणित, मध्यमाधिकार व स्पष्टाधिकार सटीक)

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100 + 100 Divyābdas since ¹/₁₂ × 1200 = 100 = measure
of the Sandhyā and Sandhyamsa times. At this rate Dwa-
para = 2000 + 200 + 200 Divyābdas and so on. However,
the measure of the Sandhyas with respect to a Manvantara
does not follow this one-twelfth rule, because a Krita is
not ¹/₁₂th of the Manvantara. Thus 1000 Divyābdas = one
Kali excluding Sandhyā and Sandhyāṁsa, whereas 1000
yugas = one Kalpa including the Sandhyas and Sandh-
yamsas.
When a yuga was conceived as a period wherein the
planets make an integral number of revolutions, it goes
without saying that they make integral numbers of revolu-
tions in a Manvantara or a Kalpa. When a Kalpa was con-
ceived as the period in which the slow-moving planetary
points aphelia and nodes also make an integral number of
revolutions, one wonders how a manvantara was conceived.
It is further peculiar why such an odd number 71 was
chosen, when it was said that 71 yugas make a Manvantara.
One also wonders why the modern Suryasiddhānta says
that after the Kalpa began, creation started only after 47400
Divyābdas whereas neither Brahmagupta nor Bhāskara
speaks of this. As a matter of fact Bhāskara mentions
later the number of years that had elapsed upto the begin-
ning of the Saka era, as equal to 1972947179, but does not
speak when the creation of planets and stars began actually.
Verse 26. Half the life-period of the present Brahma
has elapsed; some said that only eight and half years of
his life has elapsed — Let the Āgama or tradition be
whatsoever; we don't have any need of knowing it be-
cause the planetary positions have to be computed only
from the beginning of this Kalpa.
Comm. Vateswara it was that mentioned that only
eight and half years of the present Brahma had elapsed
(Vide verse 10 Madhyādhikāra ch. I Vateswara Siddhānta)
Vateswara prescribes that Ahargaṇa or the collection of