We must agree that all measuring systems are merely reference frames. They give us a starting point. It doesn’t really matter if you call them farenheits or cycles. All science is based on fundamental assumptions of the mechanics of this universe. Yet, these assumptions, if correct, connect like building blocks.

Much in the same way, the number ‘108’ is just a reference frame. It is symbolic of a bigger picture: that of humility. When devotees recite 108 Hanuman Chalisas, in their minds they believe, they are proving their love for God, and that there is in fact a need to prove their love. When devotees assign a 108 names to Shri Ganesh, they are once again gauging their devotion through numbers. This, of course, may be considered unreasonable, since it suggests that 108 chants are more effective than 109 chants. How do they know this? Have they proved it? Is 108 the magic number of the universe? No, it is not! It is a reference frame. What is important is that a system is imposed to guide us through the fundamental struggles encountered in any evolutional process. Otherwise, chaos and anarchy follow and nothing gets done.

Having said that, I will show you justifications from a few subcultures in India. Obviously, I consider the Vedic rationale to be the most consistent with the fundamental laws of this universe. The others have borrowed and built, but it still smells of Vedic beginnings.

In present times, we can find many rationales for the proliferation of ‘108’ throughout our scriptures. In fact, this number seems to garner its unfair share of attention from myriad cults and faith systems around the world. I will give you a few justifications that have been brought to my attention.

JYOTISH SHASTRA {VEDIC SYSTEM}
This universe was created by the five elements: space, air, fire, water and earth. From these elements came the three attributes: Raj {birth}, Sat {protection} and Tam {destruction or death.}

The mathematical or geographical evidence proves that one circle has 360 degrees in space. Why is this circle or wheel of life considered to be of 360 degrees only? If we take a circle and start dividing it using the four elements and three attributes, all the logic can be observed.

The circle itself, is considered the first element of space, since we must consume space in drawing a circle. In this space {or circle}, the four remaining elements and three attributes create the idea of time. The circle is divisible by the product of four elements multiplied by three attributes. This involves the belief that the three attributes exist in the circle. By moving three times, each element completes its revolution.

So now we have the number 12 {3 x 4}. This division gave birth to our 12 months, and also to the 12 horas {1/2 of the day or Ahoratri}. We now have 360 degrees as well as 12 divisions. We can now further divide the wheel of time: there are 27 fixed stars (nakshatras) along with three attributes that divide the time in smaller portions. So this 27 + 3 = 30 is interpreted as 30 degrees or days of one part of the wheel (circle) or month. All of this is only half of a day. The night is yet unaccounted for. Therefore, we multiply these 30 degrees by 2. This gives us our reference of 60 seconds in a minute.

Thus the 360º x 30º = 10,800. Zero {0} is considered ‘Purna’ or complete. So we take out the last zeros and are left with 108. The idea of our total universe is represented by this number of 108. Offering 108, devotees believe that they are showing ultimate or complete respect to the Supreme.

There are many other justifications but all can be traced back to this system. A few are explained below:

SHOSHU BUDDHIST
Followers use 108 beads in their malas. They implement the following formula:
6 x 3 x 2 x3 = 108
6 senses [sight, sound, smell, taste, touch, thought]
3 aspects of time [past, present, future]
2 condition of heart [pure or impure]
3 possibilties of sentiment [like, dislike, indifference]

BUDDHA’S FOOTPRINT
All Buddhists accept the Buddha Footprint with its 108 Auspicious Illustrations. These areas are considered to have been marked on the Buddha’s left foot when his body was discovered.

BUDDHISM
108 beads on the Hindu maalaa {rosary}
108 Arhats or Holy Ones

HINDUISM
108 Gopis {consorts} of Lord Krishna
108 Holy places for Vaishnavas
108 beads on the Japa maalaa {rosary}
108 Upanishads
108 Divyadeshes  - Divine or Sacred Tirtha throughout India and Nepal
108 sacred water taps in Muktinath - Nepal

TANTRA SHASTRA
108 Pitha {Sacred Places}
The story goes that Lord Shiva was in deep and incessant meditation. His asceticism was creating great heat in the universe. All existence was in peril and Lord Brahma was deeply concerned. Lord Brahma asked the Mother of the Universe, Maa Shakti, to use Her strength and wile to seduce Lord Shiva. Maa Shakti agreed and was born as Sati, daughter of Shri Daksha. Lord Shiva was so entranced by Sati’s asceticism and extraordinary beauty that he took human form and they were married. Years later, at a feast, Sati’s father insulted Lord Shiva. Sati was so humiliated that she began a deep meditation which led to her immolation. Lord Shiva was completely heart broken. He reached into the sacrificial fire and pulled out as much of His beloved’s body as he could grab. As He ascended to heaven, bits of Sati’s body fell to earth. 108 bits to be precise! In time, these places were acknowledged and worshipped.

SANATANA DHARMA
In a book by Khurana, the explanation closely mirrors the original Vedic justifications:
A circle has 360 degrees, which when multiplied by 60 gives us 21,600 minutes in a circle. 60 comes from the 60 'ghatis' which Sanatana Dharmiks believe in. One ghati is equal to 24 minutes and 60 ghatis come to 24 hours.

One ghati is divided into 60 parts or 'palas'.
So the 60 ghatis multiplied by 60 palasa comes to 3,600.
This is further multiplied by 60 (becase a pala contains 60 vipalas) which gives us 21,600.
Half of this is for the day, and the other half for the night. So, 21,600
divided by 2 gives us 10,800. For practical purposes, we use 108. Using the
number 108 helps us coordinate the rhythm of time and space & we remain in harmony with the spiritual powers of nature.