I am this form of Bhagavān who also appears as Brahman and Paramātmā, beyond material nature, and who am also defined as prakṛti, jīva, karma and astonishing time--the cause of transformation of material objects, from which fear arises for living beings with material bodies in ignorance. “You have said that one attains the Supreme Lord by either process. You do not say ‘One attains me, the Supreme Lord.’ Who is that person?” In response Kapila puts his forefinger on his chest and clarifies the point. The meaning is this. He who becomes Bhagavān to the devotees becomes Brahman to the jñānīs and Paramāṭmā to the yogīs. That also is a form beyond prakṛti (param). The meaning is “I, your son, am that Supreme Lord.” Not only that, but prakṛti, the jīva (puruṣa), fate and time are my form. I am pradhāna and its instigator the jīva (puruṣa). I am the fate or karma of the jīva (daiva)--the various reactions (viceṣṭitam) arising by pious or sinful actions. I am time, my form which has astonishing influence (divyam), which is the cause (āspadam) of objects transforming (rūpa-bheda). It has already been said: kālād guṇa-vyatikaraḥ pariṇāmaḥ svabhāvataḥ karmaṇo janma mahataḥ puruṣādhiṣṭhitād abhūt The guṇas are agitated from a state of equilibrium by time. They are transformed into another state by svabhāva. The mahat-tattva appears by karma of the jīvas. All this is under the direction of the Lord. SB 2.5.22 Kapila begins to explain about the qualities of time previously explained, since Devahūti asked. The jīvas who identify with mahat-tattva (mahat) and other elements, whose identities have a creation (adi), middle and end, who are covered with ignorance (bhinna-dṛśām) develop fear of time.