Bhagavatapurana 3.11.7

3.11.7

nimeṣas tri-lavo jñeya āmnātas te trayaḥ kṣaṇaḥ /
kṣaṇān pañca viduḥ kāṣṭhāṃ laghu tā daśa pañca ca //

Verse 5. *V. Note.* by the term Trasarenu, (the smallest visible particle of substance) similar subtle division of Time is denoted. *D.* Here *anu* and other terms must be taken as indicative of the divisions of Time. Also it should be remembered that the Supreme Being is present in all these divisions of time ruling the things connected with, it bearing the same names and realising His unlimited and unconditioned self and infinite blisfulness.