SB 3.11.38
kalo ’yam dvi-parardhakhyo
nimesa upacaryate
avyakrtasyanantasya
hy anader jagad-atmanah
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
The duration of the two parts of Brahma’s life, as above mentioned, is calculated to be equal to one nimesa [less than a second] for the Supreme Personality of Godhead, who is unchanging and unlimited and is the cause of all causes of the universe.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
The great sage Maitreya has given a considerable description of the time of different dimensions, beginning from the atom up to the duration of the life of Brahma. Now he attempts to give some idea of the time of the unlimited Personality of Godhead. He just gives a hint of His unlimited time by the standard of the life of Brahma. The entire duration of the life of Brahma is calculated to be less than a second of the Lord’s time, and it is explained in the Brahma-samhita (5.48) as follows:
yasyaika-nisvasita-kalam athavalambya
jivanti loma-vilaja jagad-anda-nathah
visnur mahan sa iha yasya kala-viseso
govindam adi-purusam tam aham bhajami
“I worship Govinda, the Supreme Personality of Godhead, the cause of all causes, whose plenary portion is Maha-Visnu. All the heads of the innumerable universes [the Brahmas] live only by taking shelter of the time occupied by one of His breaths.” The impersonalists do not believe in the form of the Lord, and thus they would hardly believe in the Lord’s sleeping. Their idea is obtained by a poor fund of knowledge; they calculate everything in terms of man’s capacity. They think that the existence of the Supreme is just the opposite of active human existence: because the human being has senses, the Supreme must be without sense perception; because the human being has a form, the Supreme must be formless; and because the human being sleeps, the Supreme must not sleep. Srimad-Bhagavatam, however, does not agree with such impersonalists. It is clearly stated herein that the Supreme Lord rests in yoga-nidra, as previously discussed. And because He sleeps, naturally He must breathe, and the Brahma-samhita confirms that within His breathing period innumerable Brahmas take birth and die.
There is complete agreement between Srimad-Bhagavatam and the Brahma-samhita. Eternal time is never lost along with the life of Brahma. It continues, but it has no ability to control the Supreme Personality of Godhead because the Lord is the controller of time. In the spiritual world there is undoubtedly time, but it has no control over activities. Time is unlimited, and the spiritual world is also unlimited, since everything there exists on the absolute plane.