Sṛṣṭi-varṇana, Bhārata-khaṇḍa-mahātmya, and Jagad-bhūgola
Creation, Glory of Bhārata, and World Geography
एवं शुद्धोऽक्षरोऽनन्तः कालरुपी महेश्वरः । गुणरुपीगुणाधारोजगतामादिकृद्विभुः ॥ ३० ॥
evaṃ śuddho'kṣaro'nantaḥ kālarupī maheśvaraḥ | guṇarupīguṇādhārojagatāmādikṛdvibhuḥ || 30 ||
ಹೀಗೆ ಆತನು ಶುದ್ಧ, ಅಕ್ಷರ, ಅನಂತ—ಕಾಲರೂಪಿಯಾದ ಮಹೇಶ್ವರ; ಗುಣಸ್ವರೂಪವೂ ಗುಣಾಧಾರವೂ ಆಗಿ, ಜಗತ್ತಿನ ಆದಿಕರ್ತನಾದ ಸರ್ವವ್ಯಾಪಿ ವಿಭು।
Narada (teaching within the creation/theology discourse; narrated in the Narada Purana dialogue tradition)
Vrata: none
Primary Rasa: adbhuta
Secondary Rasa: shanta
It identifies the Supreme Lord as pure and imperishable, while also being Time itself—the force that governs change—showing that transcendence (akṣara) and cosmic process (kāla) are rooted in the same all-pervading reality.
By portraying the Lord as the origin, sustainer, and inner support of all guṇas and worlds, it encourages devotion to a God who is not limited to a single form—Bhakti becomes surrender to the all-pervading ruler of time and existence.
The verse points to a foundational tattva used in Vedic reasoning—guṇa and kāla analysis—supporting later Vedāṅga-style interpretive frameworks (especially nirukta/semantic discernment and jyotiṣa’s time-principle) rather than prescribing a specific ritual.