Srimad Bhagavatam Canto 03, Chapter 11, Text 03

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SB 3.11.3

evam kalo ’py anumitah
 sauksmye sthaulye ca sattama
samsthana-bhuktya bhagavan
 avyakto vyakta-bhug vibhuh
 
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada: 
 
One can estimate time by measuring the movement of the atomic combination of bodies. Time is the potency of the almighty Personality of Godhead, Hari, who controls all physical movement although He is not visible in the physical world.
Srimad Bhagavatam Canto 03, Chapter 11, Text 02
Srimad Bhagavatam Canto 03, Chapter 11, Text 04