The Encyclopedia of Indian Philosophies v5.c28.2

v5.c28.2

There are, assuredly, two forms of Brahma: Time and the Timeless. That which is prior to the sun is the Timeless (*akāla*), without parts (*akāla*). But that which begins with the sun is Time, which has parts. Verily, the form of that which has parts is the year. From the year, in truth, are these creatures produced. Through the year, verily, after having been produced, do they grow. In the year they disappear. Therefore the year, verily, is Prajāpati, is Time, is food, is the Brahma-abode, and is Ātman. For thus it has been said :

Tis Time that cooks created things,
All things, indeed, in the Great Soul (*mahātman*)
In what, however, Time is cooked—
Who knows that, he the Veda knows.