aksaranam a-karo smi
dvandvah samasikasya ca
aham evaksayah kalo
dhataham visvato-mukhah
(Bhagavad Gita, 10:33)
Aham evaksayah kalo (I am the indestructible Time), says the Lord in the Gita. This Time is not a momentary phenomenon. It is the embodiment of eternal and infinite Time. The sages called this Time as Vatsarah. This name signifies the presence of the Divine as the Time-Spirit in all human beings. Moreover, God is the basis for all that happens, either through instrumentality or by direct intervention. He is the basis for what is permanent and what is temporary, for birth and death, for joy and sorrow. For this reason the Divine Time-Spirit has been called Hetu (the Cause). Hetu means that God is the primal cause of everything. He is also the eternal witness. He is Pramana Swarupa (validating authority) for everything. Hence He is described as omnipresent, having His feet etc., everywhere. Time is the basis for everything. (SSS Vol.28, p. 100)