Mahāśukra

The 7th of the twelve kalpa heavens. Its gods live at most 17 sāgaropama, it holds 40,000 vimānas, and its Indra is Mahāśukra.

Satisfaction comes from sound alone: a voice, music, laughter heard at a distance. The scheme is called pravīcāra, and it is the real measure of these tiers: as you rise, the mode of satisfaction grows thinner, until above Acyuta it stops altogether and the The nine Graiveyaka gods have none at all.

Digambara texts count this tier as two, Śukra and Mahāśukra. That split, applied to four tiers in all, is how they reach sixteen kalpas where Śvetāmbara texts count twelve. See twelve or sixteen.