Manava Dharmashastra 1.24

1.24

dharmasāmānyādāha | dravyātmā kālo vaiśeṣikāṇāṃ, kriyārūpo'nyeṣām | ādityādigatipratāna āvṛttimān | kālavibhaktayo vibhāgā māsatvayanasaṃvatsarādyāḥ | nakṣatrāṇi kṛttikārohiṇyādīni | grahā ādityādayaḥ | sarito nadyaḥ | sāgarāḥ samudrāḥ | śailāḥ parvatāḥ | samāni sthalānyekarūpā bhūbhāgāḥ khātapradaravarjitāḥ | viṣamāṇi ārohāvarohavanti |

[He created] also Time, the Divisions of Time, the Lunar Mansions, the Planets, the Rivers, the Oceans, the Mountains and the tracts of land, plain and rugged.—(24)

Medhātithi’s commentary (manubhāṣya):
The author mentions Time, because it belongs to the same category (of ‘action’) as Duty. It is only according to Vaiśesikas that Time is a substance; according to others it is a form of action; it consists in the extension of the motions of the Sun and other planets, and is liable to return.

‘Divisious of Time’—such divisions as into ‘month,’ ‘season,’ ‘half-year,’ ‘year’ and so forth.

‘Lunar Mansions’—such as Kṛttikā (Pleiades), Rohiṇī (Aldebaran) and the rest.

‘Planets’—Sun and the rest.

‘Rivers’—streams.

‘Oceans’—seas—and ‘Mountains.’

‘Even tracts of land’—such tracts of land as are of one uniform form, devoid of ditches and holes.—‘Rugged tracts of land’—such as are high and low.—(24)