Śuka’s Guṇa-Transcendence and Vyāsa’s Consolation (शुकगति-वर्णनम्)
ऊर्ध्व चैकोनविंशत्या कालो नामापरो गुण: । इतीम॑ विद्धि विंशत्या भूतानां प्रभवाप्ययम्,इस उन्नीसवें गुणसे परे काल नामक दूसरा गुण और है। इसे बीसवाँ गुण समझिये। इसीसे प्राणियोंकी उत्पत्ति और लय होते हैं
ūrdhvaṁ caikonaviṁśatyā kālo nāmāparo guṇaḥ | itīmam viddhi viṁśatyā bhūtānāṁ prabhavāpyayam ||
Wika ni Bhīṣma: “Higit sa ikalabinsiyam na prinsipyo ay may isa pa, na tinatawag na Panahon (kāla). Kilalanin ito bilang ikadalawampu. Sa pamamagitan ng Panahon nagkakahayag ang mga nilalang, at muling lumulubog sa pagkalusaw.”
भीष्य उवाच
Time (kāla) is presented as an additional, higher principle beyond the previously enumerated categories; it is the governing factor through which beings arise and into which they dissolve.
In Bhīṣma’s instruction in the Śānti Parva, he continues a philosophical enumeration of principles (tattvas/guṇas), identifying Time as the twentieth and attributing to it the role of causing manifestation and dissolution of living beings.