Bhagavatapurana 3.26.18

3.26.18

antaḥ puruṣa-rūpeṇa kāla-rūpeṇa yo bahiḥ /
samanvety eṣa sattvānāṃ bhagavān ātma-māyayā //

18. He is the Bhagavan (the Supreme power) abiding unaffected within (all) beings as Purusha (the ruler) and without them as Kala (Time)- [N.B. The Kala well-known as Purusha is the Twenty fifth Tattva; some say that Kala is the power of Purusha etc. In verses 17 and 18 the same position is reasoned out. Thus there are twenty four Tattvas of Prakriti and the twenty fifth is the intelligent Being or Purusha, *jiva* and Iswara being taken as identical]

Verse 18. *V.* The glorious Supreme Being is He who by virtue of His own will is in relation to all creatures abiding within them in the form of Purusha *i.e.* in the form called Jiva with whom love, hatred, pleasure, and pain and such other feelings are associated; and whom he sorrounds on the outside in the form of Kala.