Kāla-vibhāga: The Divisions of Time from Atom to Brahmā, and the Lord Beyond Time
एवं कालोऽप्यनुमित: सौक्ष्म्ये स्थौल्ये च सत्तम । संस्थानभुक्त्या भगवानव्यक्तो व्यक्तभुग्विभु: ॥ ३ ॥
evaṁ kālo ’py anumitaḥ saukṣmye sthaulye ca sattama saṁsthāna-bhuktyā bhagavān avyakto vyakta-bhug vibhuḥ
يا أسمى السالكين! يُستدلّ على الزمان بقياس حركة اجتماع البنى الدقيقة والكثيفة وانفصالها. ذلك الزمان هو قدرةُ بهغافان هري؛ فهو وإن كان غير منظور في العالم المادي، يضبط كل حركة، وهو المتنعّم بالعالم الظاهر والربّ الشامل لكل شيء.
This verse says time is known by inference—recognized through its observable effects in both subtle and gross states of matter and experience.
He clarifies that the Lord is transcendental (avyakta) and not materially visible, yet He pervades everything and oversees the manifest cosmos as its ultimate controller and witness.
By seeing change as the mark of time, one becomes less attached to temporary forms and more focused on the unchanging Supreme Lord behind all transformations.