According to Abhinavgupta, There are five Kalas(phases) and 118 Bhuvanas(planes).
1.Nivritti Kala:This kala constitutes the Earth element(prithvi tattva) and has 16 Bhuvanas or planes of existenance.The lowest plane of Nivritti Kala is called Kalagni-rudra- Bhuvana.Kshemraja has reffered this Bhuvana as “Kalagnyadeh”
2.Pratishta Kala:This is the second Kala.This constitutes 23 tattvas(elements) i.e from jala tattva(water element) to Prakritti Tattva(element of nature that constitutes sattva, rajas and tamas) and contains 56 Bhuvanas.
3.Vidya Kala:This Kala contains seven tattvas from Purusha Tattva(ego connected with subjectivity-reacts to prakriti) upto Maya Tattva(illusion of individuality) and has 28 Bhuvanas.
4.Santa Kala:This fourth Kala contains three tattvas i.e the elements of Shuddhvidya,Isvara and Sadashiva.It has 18 Bhuvanas.
5.santatita Kala:This kala is comprised only of shakti and siva tattvas and has no Bhuvanas.
Param Shiv transcends all Kalas.
Total no. of Kalas-5
Total no. of Bhuvanas-118.