Shloka 9
मनस्–बुद्धि–गुणविचारः (Manas–Buddhi–Guṇa Inquiry) — Meditation and Nirguṇa Realization
काल: सम्पद्यते तत्र कालस्तत्र न वै प्रभु: । स कालस्य प्रभू राजन् स्वर्गस्यापि तथेश्वर:
kālaḥ sampadyate tatra kālas tatra na vai prabhuḥ | sa kālasya prabhu rājann svargasyāpi tatheśvaraḥ ||
毗湿摩说道：“大王啊，时间（迦罗）亦从那至上境界而生；然而在那住处，时间并无主宰之权。彼至上主，乃时间之主，亦为天界之君。”
भीष्म उवाच
Educational Q&A
Time is not ultimate; it is a derived principle. The Supreme Lord transcends Time and rules over it, indicating that ethical and spiritual orientation should be toward the timeless source rather than being enslaved by fear of change, fate, or mortality.
In the Śānti Parva dialogue, Bhīṣma instructs King Yudhiṣṭhira on higher principles of dharma and reality. Here he emphasizes the supremacy of the परमात्मा/ईश्वर: Time originates from Him, yet cannot govern His supreme abode.