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evam kalo ’py anumitah
sauksmye sthaulye ca sattama
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.