The complete universe is a manifestation of varieties of entities, beginning from the atoms up to the gigantic universe itself, and all is under the control of the Supreme Lord in His form of kāla, or eternal time. The controlling time has different dimensions in relation to particular physical embodiments. There is a time for atomic dissolution and a time for the universal dissolution. There is a time for the annihilation of the body of the human being, and there is a time for the annihilation of the universal body. Also, growth, development and resultant actions all depend on the time factor. Vidura wanted to know in detail the different physical manifestations and their times of annihilation.
(SRIMAD BHAGAVATAM--------3:10:10---------purport).

The impersonal time factor is the background of the material manifestation as the instrument of the Supreme Lord. It is the ingredient of assistance offered to material nature. No one knows where time began and where it ends, and it is time only which can keep a record of the creation, maintenance and destruction of the material manifestation. This time factor is the material cause of creation and is therefore a self expansion of the Personality of Godhead. Time is considered the impersonal feature of the Lord.
The time factor is also explained by modern men in various ways. Some accept it almost as it is explained in the Śrīmad-Bhāgavatam. For example, in Hebrew literature time is accepted, in the same spirit, as a representation of God. It is stated therein: "God, who at sundry times and in diverse manners spake in time past unto the fathers by the prophets...." Metaphysically, time is distinguished as absolute and real. Absolute time is continuous and is unaffected by the speed or slowness of material things.

(SRIMAD BHAGAVATAM--------3:10:11---------purport).

The time factor cannot affect the span of life of the devotees. In Bhagavad-gītā it is stated that a little execution of devotional service saves one from the greatest danger. The greatest danger is transmigration of the soul from one body to another, and only devotional service to the Lord can stop this process. It is stated in the Vedic literatures, hariṁ vinā na mṛtim taranti: without the mercy of the Lord, one cannot stop the cycle of birth and death. In Bhagavad-gītā it is stated that only by understanding the transcendental nature of the Lord and His activities, His appearance and disappearance, can one stop the cycle of death and go back to Him. The time factor is divided into many fractions of moments, hours, months, years, periods, seasons, etc. All the divisions in this verse are determined according to the astronomical calculations of Vedic literature. There are six seasons, called ṛtus, and there is the period of four months called cāturmāsya. Three periods of four months complete one year. According to Vedic astronomical calculations, there are thirteen months. The thirteenth month is called adhi-māsa or mala-māsa and is added every third year. The time factor, however, cannot touch the lifespan of the devotees. In another verse it is stated that when the sun rises and sets it takes away the life of all living entities, but it cannot take away the life of those who are engaged in devotional service. Time is compared here to a big wheel which has 360 joints, six rims in the shape of seasons, and numberless leaves in the shape of moments. It rotates on the eternal existence, Brahman.

(SRIMAD BHAGAVATAM--------3:21:18---------purport).

If the spirit soul engages in the spiritual activities of devotional service, he is completely freed from the platform of birth and death. His next position is complete spiritual freedom from a material body. The fear of death is the action of the kāla, or the time factor, which represents the influence of the Supreme Personality of Godhead. In other words, time is destructive. Whatever is created is subject to destruction and dissolution, which is the action of time. Time is a representation of the Lord, and it reminds us also that we must surrender unto the Lord. The Lord speaks to every conditioned soul as time. He says in Bhagavad-gītā that if someone surrenders unto Him, then there is no longer any problem of birth and death. We should therefore accept the time factor as the Supreme Personality of Godhead standing before us.

(SRIMAD BHAGAVATAM--------3:26:16---------purport).

In the Caitanya-caritāmṛta also, a very suitable example is given in this connection. Although the nipples on a goat's neck appear to be breast nipples, they do not give milk. Similarly, material nature appears to the material scientist to act and react in a wonderful manner, but in reality it cannot act without the agitator, time, who is the representation of the Supreme Personality of Godhead. When time agitates the neutral state of material nature, material nature begins to produce varieties of manifestations. Ultimately it is said that the Supreme Personality of Godhead is the cause of creation. As a woman cannot produce children unless impregnated by a man, material nature cannot produce or manifest anything unless it is impregnated by the Supreme Personality of Godhead in the form of the time factor.

(SRIMAD BHAGAVATAM--------3:26:17---------purport).

Everyone is conscious of the last stage of life, when he will meet the cruel hands of death, but some consider their age and circumstances, concern themselves with the influence of time and thus engage in pious activities so that in the future they will not be put into a low family or an animal species. Generally, people are attached to sense enjoyment and so aspire for life on the heavenly planets. Therefore, they engage themselves in charitable or other pious activities, but actually, as stated in Bhagavad-gītā, one cannot get relief from the chain of birth and death even if he goes to the highest planet, Brahmaloka, because the influence of time is present everywhere within this material world. In the spiritual world, however, the time factor has no influence.
(SRIMAD BHAGAVATAM--------3:29:4---------purport).

Everyone is afraid of the activities of time, but a devotee who knows that the time factor is another representation or manifestation of the Supreme Personality of Godhead has nothing to fear from the influence of time. The phrase rūpa-bhedāspadam is very significant. By the influence of time, so many forms are changing. For example, when a child is born his form is small, but in the course of time that form changes into a larger form, the body of a boy, and then the body of a young man. Similarly, everything is changed and transformed by the time factor, or by the indirect control of the Supreme Personality of Godhead. Usually, we do not see any difference between the body of a child and the body of a boy or young man because we know that these changes are due to the action of the time factor. There is cause for fear for a person who does not know how time acts.
(SRIMAD BHAGAVATAM--------3:29:37---------purport).

The main function of the time factor, which is a representative of the Supreme Personality of Godhead, is to destroy everything. The materialists, in material consciousness, are engaged in producing so many things in the name of economic development. They think that by advancing in satisfying the material needs of man they will be happy, but they forget that everything they have produced will be destroyed in due course of time. From history we can see that there were many powerful empires on the surface of the globe that were constructed with great pain and great perseverance, but in due course of time they have all been destroyed. Still the foolish materialists cannot understand that they are simply wasting time in producing material necessities, which are destined to be vanquished in due course of time. This waste of energy is due to the ignorance of the mass of people, who do not know that they are eternal and that they have an eternal engagement also. They do not know that this span of life in a particular type of body is but a flash in the eternal journey. Not knowing this fact, they take the small flash of life to be everything, and they waste time in improving economic conditions.
(SRIMAD BHAGAVATAM--------3:30:2---------purport).

For formality's sake, when a man is lying on his deathbed, his relatives come to him, and sometimes they cry very loudly, addressing the dying man: "Oh, my father!" "Oh, my friend!" or "Oh, my husband!" In that pitiable condition the dying man wants to speak with them and instruct them of his desires, but because he is fully under the control of thetime factor, death, he cannot express himself, and that causes him inconceivable pain. He is already in a painful condition because of disease, and his glands and throat are choked up with mucus. He is already in a very difficult position, and when he is addressed by his relatives in that way, his grief increases.
(SRIMAD BHAGAVATAM--------3:30:17---------purport).

It is distinctly stated herein that all the luminaries, the planets and stars, revolve by the influence of the supreme time factor. The time factor is another feature of the Supreme Personality of Godhead. Everyone is under the influence of the time factor, but the Supreme Personality of Godhead is so kind and loves His devotee Mahārāja Dhruva so much that He has placed all the luminaries under the control of Dhruva's planet and has arranged for the time factor to work under him or with his cooperation. Everything is actually done according to the will and direction of the Supreme Personality of Godhead, but to make His devotee Dhruva the most important individual within the universe, the Lord has placed the activities of the time factor under his control.
(SRIMAD BHAGAVATAM--------5:23:2---------purport).

When one is afraid of being killed, one must take shelter of the Supreme Personality of Godhead. He is worshiped by all the demigods, beginning from Brahmā, although they are in charge of the various elements of this material world. The words bibheti yasmāt indicate that all the demons, regardless of how great and powerful, fear the Supreme Personality of Godhead. The demigods, being afraid of death, took shelter of the Lord and offered Him these prayers. Although the time factor is fearful to everyone, fear personified is afraid of the Supreme Lord, who is therefore known as abhaya, fearless. Taking shelter of the Supreme Lord brings actual fearlessness, and therefore the demigods decided to take shelter of the Lord.
(SRIMAD BHAGAVATAM--------6:9:21---------purport).

The example given in this regard—vasukālavad aṣṭi-tarvoḥ—is very easy to understand. Everything exists in time, yet there are different phases of the time factor—present, past and future. Present, past and future are one. Every day we can experience the time factor as morning, noon and evening, and although morning is different from noon, which is different from evening, all of them taken together are one. The time factor is the energy of the Supreme Personality of Godhead, but the Lord is separate from the time factor. Everything is created, maintained and annihilated by time, but the Supreme Lord, the Personality of Godhead, has no beginning and no end. He is nityaḥ śāśvataḥ—eternal, permanent. Everything passes through time's phases of present, past and future, yet the Lord is always the same. Thus there is undoubtedly a difference between the Lord and the cosmic manifestation, but actually they are not different. Accepting them to be different is called avidyā, ignorance.
(SRIMAD BHAGAVATAM--------7:9:31---------purport).

We may conclude, therefore, that there is no difference between one thing and another, yet in varieties there are differences. In this regard, Madhvācārya gives an example concerning a tree and a tree in fire. Both trees are the same, but they look different because of the time factor. The time factor is under the control of the Supreme Lord, and therefore the Supreme Lord is different from time. An advanced devotee consequently does not distinguish between happiness and distress. As stated in Śrīmad-Bhāgavatam (10.14.8):
tat te 'nukampāṁ susamīkṣamāṇo
bhuñjāna evātma-kṛtaṁ vipākam
When a devotee is in a condition of so-called distress, he considers it a gift or blessing from the Supreme Personality of Godhead. When a devotee is always thus situated in Kṛṣṇa consciousness in any condition of life, he is described as mukti-pade sa dāya-bhāk, a perfect candidate for returning home, back to Godhead. The word dāya-bhāk means "inheritance." A son inherits the property of his father. Similarly, when the devotee is fully Kṛṣṇa conscious, undisturbed by dualities, he is sure that he will return home, back to Godhead, just as one inherits his father's property.

(SRIMAD BHAGAVATAM--------7:9:31---------purport).

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