The units of time change their duration based on the entity of focus and its state of consciousness. There are 5 major entities of focus:

1. Human (Manav)

2. Forefathers (Pitri)

3. Dieties (Deva/ Swarga/ Indra)

4. Progenitor of Humanity (Manu)

5. Creator (Brahma)

Others that aren't included in calculations are Shivlok and Vaikunta/Vishnulok.