Śrīmad-Bhāgavatam 10.16.41
Blended reading (Sanskrit + English inline)
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kālāya
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to time itself
Bhagavān as kāla — the Gītā 11.32 vision (kālo'smi loka-kṣaya-kṛt). Kāla is one of His forms; nothing escapes Him because nothing escapes time, and nothing escapes time because nothing escapes Him.
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kāla - nābhāya
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to the shelter (hub) of time
Compound: kāla (time) + nābha (hub, navel). Time wheels around Him as around its axle. Acintya-bhedābheda: He is time AND outside time.
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sākṣiṇe
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to the witness
From √sākṣ — to see directly. The Paramātmā-aspect: He witnesses but is unaffected. Gauḍīya: His witnessing is itself His mercy — it is not cold observation but compassionate presence.
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viśva - hetave
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to the cause of the universe
Compound: viśva (universe) + hetu (cause). Bhagavān is upādāna (material) AND nimitta (efficient) cause — Gauḍīya doctrine. The universe is His transformation of His own śakti, not a separate substance.
The Supreme Personality of Godhead, although appearing in different incarnations, can never be limited by time, since He is time itself, the shelter of time, and the witness of time in all its phases.
"Though the Lord appears in time and space he is not affected by the qualities of material time and space. We pay respects to you who are time (kala svarupa) , the shelter of time (kala nabhaya), the witness of times divisions (kala avayava saksi). You are the witness but not contaminated. We pay respects to you who are the form of the universe (visva) but not touched by it, being not only its witness, but its controller (upadestr). You are not only its controller but its cause. What more can be said? We offer respects to you."
You are the form of time since he possesses time śakti. You are the hub of the wheel of time, since time is under your shelter. You are witness of the divisions of time, not controlled by time, since you are not contaminated by its influence. You are the universal form (viśvāya) and the antaryāmī of the universe.
You are the form of time, since you possess time śakti. You are the hub of the wheel of time, since time is under your shelter. Or you are time, the shelter of time, and the witness of time with all its parts from the smallest divisions to the greatest divisions. But you are not the originator of time. If he were the originator he would also be the destroyer and thus be accused of being cruel. You are the cause of all actions and actors (viśvāya) since you give them śakti to act. You are only the witness of the actions (upadraṣṭre), not contaminated by the actions. Or you are the viśva-rūpa since you are the shelter of māyā. You are antaryāmī of all ātmās (upadraṣṭre).
Obeisances to You who are time itself, the shelter of time, the witness of time's phases. You are the universe and its separate observer; You are the creator and the totality of causes. The wives' prayer keeps expanding outward: Bhagavān is not just present in the lake — He is the framework inside which the lake exists.
My note
Source: vedabase.io