Chapter 10, Verse 33
Part of 10: Vibhūti Yog — विभूतियोगअक्षराणामकारोऽस्मि द्वन्द्वः सामासिकस्य च। अहमेवाक्षयः कालो धाताऽहं विश्वतोमुखः॥
अहमेवाक्षय: कालो धाताहं विश्वतोमुख: || 33|| akṣharāṇām a-kāro ’smi dvandvaḥ sāmāsikasya cha aham evākṣhayaḥ kālo dhātāhaṁ viśhvato-mukhaḥ
Among the letters of the alphabet, I am the letter 'A' and the dual among compounds. I am verily the inexhaustible and everlasting time; I am the dispenser of the fruits of actions, having faces in all directions.
Among the alphabets I am the letter A. Among the various kinds of compounds used in Sanskrit language I am the Dvandva (union of the two), the copulative. Time here refers to the moment, the ultimate element of time or to Paramesvara, the Supreme Lord Who is the time of even time, since He is beyond time. As the Supreme Being is allpervading it is said that He has faces in all directions.