Step 1: Understanding the Concept:
In Vedic philosophy and the introductory chapters of Siddhantic texts like the Surya Siddhanta, Time (Kaala) is viewed in two primary aspects: the 'Amurta' (Formless/Abstract) and the 'Murta' (Manifested/Gross). Kaala is the ultimate force that creates, sustains, and dissolves the universe. To describe its dual nature—as an abstract mathematical flow and as a perceptible rhythmic cycle—it is metaphorically compared to Prana (breath) and Murti (physical embodiment).
Step 2: Detailed Explanation of Assertion (A):
The Assertion states that Time is Prana and Murti. In the context of Vedic science, 'Prana' represents the smallest unit of time that is perceptible (the time taken for one inhalation and exhalation of a healthy man). 'Murti' refers to time units that we can use to count days, months, and years. By calling Time a 'Murti', the text suggests that time has a "body" in the form of planetary movements and seasonal cycles. It is the life-breath of the universe because all celestial motions are synchronized by this invisible clock.
Step 3: Detailed Explanation of Reason (R):
The Reason explains that this classification is for 'Sthula-vyavahara' (gross dealings). Humans cannot interact with "Infinite Time" (Mahakaala) directly. To conduct rituals, agriculture, and social life, we need time to be "broken down" into usable portions. The units from a 'Prana' to a 'Kalpa' are the tools for these dealings. Without the 'Murti' (form) of time—represented by the sunrise, sunset, and moon phases—social and spiritual activities would have no coordination. Thus, the abstract nature of time is given a form specifically to facilitate worldly existence.
Step 4: Synthesis:
The reason perfectly explains why an abstract concept like time is personified or given a 'Murti'. It is not just a philosophical statement; it is a practical requirement for the science of Jyotish.
Step 5: Final Answer:
Both statements are true, and the Reason provides the logical ground for the Assertion.