वासिष्ठकथनम् (आदित्य–सोमवंशवर्णनम् तथा रुद्रसहस्रनाम-प्रशंसा)
नगो नीलः कविः कालो मकरः कालपूजितः सगणो गणकारश् च भूतभावनसारथिः
nago nīlaḥ kaviḥ kālo makaraḥ kālapūjitaḥ sagaṇo gaṇakāraś ca bhūtabhāvanasārathiḥ
Er ist Naga, berggleich; Er ist Nīla, dunkel gefärbt; Er ist Kavi, der Seher-Dichter; Er ist Kāla, die Zeit selbst; Er ist der Herr mit dem Makara-Emblem; Er wird als Zeit verehrt; Er ist stets von den Gaṇa umgeben; Er erschafft und führt die Gaṇa; und Er ist der Wagenlenker, der alle Wesen leitet und emporhebt.
Suta Goswami (narrating a Sahasranama section to the sages of Naimisharanya)
It functions as a Sahasranama-style praise used in Linga-pūjā: by naming Shiva as Time (Kāla), as Gaṇa-lord, and as the guide of beings, the worshiper aligns the pashu (soul) with Pati (the Lord) who dissolves pasha (bondage) through right remembrance and devotion.
Shiva is presented as both transcendent and immanent: the immovable support (Naga), the mysterious dark radiance (Nīla), the omniscient seer (Kavi), and the sovereign principle of Time (Kāla) who governs becoming while still compassionately steering beings as their inner director (Bhūtabhāvana-sārathi).
Primarily nāma-japa (recitation of divine names) within Linga-pūjā; yogically, it points to Pāśupata contemplation of Shiva as Kāla (the regulator of mind and karma) and as the inner sārathi guiding the practitioner from pasha to liberation.