प्रचेतसां तपः तथा विष्णु-स्तुतिः
The Pracetases’ Ocean Tapas and Hymn to Vishnu
यस्याहः प्रथमं रूपम् अरूपस्य ततो निशा संध्या च परमेशस्य तस्मै कालात्मने नमः
yasyāhaḥ prathamaṃ rūpam arūpasya tato niśā saṃdhyā ca parameśasya tasmai kālātmane namaḥ
যি স্বৰূপে নিৰাকাৰ, তথাপি প্ৰথমে ‘দিন’ ৰূপে, তাৰ পিছত ‘ৰাতি’ আৰু পবিত্ৰ সন্ধ্যাসন্ধিত প্ৰকাশ পায়; সেই পৰমেশ্বৰ কালাত্মাক প্ৰণাম।
Sage Parāśara (in instruction to Maitreya)
This verse presents Time as divine—Kāla is not merely a measure but the very manifestation of the Supreme Lord, structuring reality as day, night, and twilight.
Parāśara indicates that the formless Supreme is known through functional manifestations—here, the cosmic rhythms of day, night, and sandhyā reveal His governance without limiting His transcendence.
Vishnu is affirmed as Paramēśvara whose sovereignty includes Time itself—supporting a Vaishnava view where the Supreme both transcends form and pervades the world through ordered cosmic powers.