Bhagavatapurana 3.11.3

3.11.3

evaṃ kālo 'py anumitaḥ saukṣmye sthaulye ca sattama /
saṃsthāna-bhuktyā bhagavān avyakto vyakta-bhug vibhuḥ //

3. O, best of the righteous, even Time is similarly known by inference both in its gross and subtle forms. It is the Sakti (of Hari), by itself unmanifest, pervading and limiting the Vyakta, the gross creation, and it is powerful enough to bring about the creation and other conditions of the world.

Verse 3. *V.* As in things limited by time, the smallest division of time and the greatest or the longest period of time are as a matter of inference in relation to the condition of the thing limited by it (expressed in the terms of Time). It is pervaded and ruled by the Lord, itself very subtle and unmanifest and yet the powerful cause of the modification constituting the manifest objects.

*D.* Similarly, (the present) Time also is perceived by men, in both its aspects as the smallest division and as all-encompassing Time., and the all-pervading Lord as the Antaryamin of Time in both the aspects, and being Himself unmanifest is thought of as Paramanu in form or as omnipresent; and he creates, preserves and destroys the manifest world in relation to that Time—The word being taken अव्यक्तभुक् the meaning is "He who gives Prakriti impetus to proceed with creation &c."