Bhagavatapurana 3.26.16

3.26.16

prabhāvaṃ pauruṣaṃ prāhuḥ kālam eke yato bhayam /
ahaṅkāra-vimūḍhasya kartuḥ prakṛtim īyuṣaḥ //

16. Some say that Time is but the power or energy of Purusha (Iswara), whence comes (all) fear to the active agent, *i. e.* the Jiva, who is engrossed by Prakriti and deluded with Ahankara in respect of the body.