Bhagavatapurana 3.11.38

3.11.38

kālo 'yaṃ paramāṇv-ādir dvi-parārdhānta īśvaraḥ /
naiveśituṃ prabhur bhūmna īśvaro dhāma-māninām //

38. The time which is conceived as an atom to start with and considered as the two halves or Parārdhas at the end of (our) reckoning is a ruling Power, but not in respect of the Supreme Being, and it is only such in respect of beings that have an attachment to the perishable body and its belongings.