पुरुषो हृदिस्थः परमः कालः सर्वगतो हरिः |
अथवा रुद्रदेहस्थः हरिः काल इतीरितः ||
puruṣō hrudistah paramah kālah sarvagatō harih |
athavā rudradēhasthah harih kāla itīritah ||
-|| bhāgavata tātparya nirṇaya 3-27-17 ||
Paramatma, by virtue of residing in the heart, is known as puruṣa. Being all-pervading, he is known as kāla. He is known as kāla also because he resides in the body of rudra.
– Trailokyacharya Srimadanandatirtha Bhagavatpada
Bhagavata Tatparya Nirnaya 3–27–17
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