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
O best of the virtuous, time is inferred by measuring the motion of the subtle and gross combinations of bodies. That time is the potency of Bhagavān Hari: though unmanifest to material sight, He governs all movement and is the all-pervading Lord who enjoys the manifested world.
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.