Bhagavatapurana 3.11.4

3.11.4

sa kālaḥ paramāṇur vai yo bhuṅkte paramāṇutām /
sato 'viśeṣa-bhug yas tu sa kālaḥ paramo mahān //

Verse 4. *V.* Considered in its aspect of a smallest division, Time may be said to be *Paramanu*; The gross form of the Time (as a year) in the subtlest state is the longest aspect of it. *D.* That time and the Antaryamin Hari are spoken of as *Paramanu*. For both are in relation to the smallest part of substance described in the first verse. The Time and the Antaryamin of Time realise the changeless, essential, unlimited nature of Brahman and both are Parama-Mahat, the infinitely great.