Neelanjan  Sinha

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The basic unit of life is the nimesha, the instant. Fifteen nimeshas make one kastha, thirty kasthas one kaala, thirty kaalas one muhurta and thirty muhurtas one day. Thirty days is a maasa, a month, which is one day of the gods and ancestors; six maasas make an ayana, two ayanas a year. One human year is a day and a night for the celestials, uttarayana being the day and dakshinayana the night. Three hundred and sixty-five human years make a divine one.
The Ancient Science of Mantras: Wisdom of the Sages
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