Chapter 10 - Verse 33

अक्षराणामकारोऽस्मि द्वन्द्वः सामासिकस्य च ।
अहमेवाक्षयः कालो धाताऽहं विश्वतोमुखः ॥ ३३ ॥

akṣarāṇāmakāro’smi dvandvaḥ sāmāsikasya ca .
ahamevākṣayaḥ kālo dhātā’haṃ viśvatomukhaḥ .. 33 ..


Of letters the letter ‘A’ am I, and dvandva of all compounds; I am, verily, the inexhaustible Time; I am the All-faced Dispenser.
Read the commentary
‘Time’ here refers either to what is generally so called, —viz., ‘kshana,’ a moment, the ultimate element of time,—or to the Supreme Lord who is the Time (Kala=the Measurer) even of time. I am the Dispenser of results of actions to the whole world.