Bhagavatapurana 3.10.11

3.10.11

/0 maitreya uvāca
guṇa-vyatikarākāro nirviśeṣo 'pratiṣṭhitaḥ /
puruṣas tad-upādānam ātmānaṃ līlayāsṛjat //

11. Maitreya said: Time is that which is produced by the modification of the Gunas, but which is by itself destitute of attributes, or peculiarities, as well as of both the limits (the beginning and the end). The Lord made Time the instrument of His creation and sportfully produced Himself in the form of the Universe.