अग्निनिचयः (Agninichaya) / The Accumulation of Sacred Fire & the Classification of Pitṛs by Time-Order
सो ऽग्निर्यमश्च कालश्च संभूतिः स प्रजापतिः / प्रोक्तः संवत्सरश्चेति सूर्य चोनिर्मनीषिभिः
so 'gniryamaśca kālaśca saṃbhūtiḥ sa prajāpatiḥ / proktaḥ saṃvatsaraśceti sūrya conirmanīṣibhiḥ
He is Agni, and He is Yama, and He is Kāla; He is Saṃbhūti, He is Prajāpati. The sages have declared Him to be Saṃvatsara, and also the Sun’s very womb.