Srimad Bhagvata Mahapurana: Book 3: Chapter 29: Verses 33-45
Higher than the latter is the man who has dedicated all his actions as well as their consequences, nay, his very self (his body) to Me and thus sees no difference between himself and Me. And I find no living being higher than the man who has given his mind and offered his actions to Me, who has no sense of doership and regards all with the same eye. Treating all living beings with great respect under the belief that it is the almighty Lord who has entered their body as the Inner Controller of the soul tenanting it, one should mentally bow to them. The Yoga (discipline) of Devotion as well as the Yoga with eight limbs have (thus) been expounded by Me, 0 daughter of Swayambhuva Manu! By following either of these two Yogas a man can attain to the Supreme Person. The aforesaid aspect of the Lord-who is the same as the Absolute (of the Vedanti) and the Supreme Spirit (of the Yogi), nay, who figures both as Prakrti (Primordial Matter) and Purusa (the Spirit) and yet lies beyond the two-is also known by the name of Providence, who brings into play the activity of Karma (the destiny of the different Jivas in the shape of birth in the various species of life). It also bears the appellation of Kala (Time), which brings about the transformation of things and is possessed of wonderful prowess, nay, which is a source of (constant) terror to those who regard themselves as a separate entity and have identified themselves with Mahat-tattva (the principle of cosmic intelligence) and other products of Matter. Kala (the Time-spirit), who is the Ruler of rulers (Brahma and others) and who, being the support of all, enters the heart of all living beings (as their Inner Controller) and devours (destroys) them through other beings, is no other than the deity presiding over sacrifices and known by the name of Visnu. Although there is none dear or hateful to Him nor anyone His Kinsman, He is ever on the alert and attacks and destroys the man who (having forgotten the Lord) wallows in the error of sensuality. For fear of Him blows the wind; for fear of Him the sun shines; for fear of Him the god of rain pours forth showers and for fear of Him the host of heavenly bodies shed their lustre. Afraid of Him, trees and creepers along with herbs or annual plants (that die the moment their fruit ripens) put forth blossoms and fructify each in its own season. Afraid of Him, rivers flow and the ocean never overflows. Nay, for fear of Him fire burns and the earth with its mountains sinks not (into the waters supporting it). Subject to His control the yonder sky allows room to living beings and Mahat-tattva (the principle of cosmic intelligence) expands its own (sprout-like) form into this (vast) universe enveloped by seven sheaths (in the shape of earth, water, fire, air, ether, the ego and Prakrti). For fear of Him the deities presiding over the (three) Gunas or modes of Prakrti (viz., Brahma, Visnu and Siva),who hold sway over the entire creation consisting of animate and inanimate beings, remain engaged in their duties of creating, preserving and destroying it from time to time. That imperishable Time-Spirit, who, though beginningless, is the first maker (of the universe) and who, though endless, brings about the end of the phenomenal world, carries on the work of creation by bringing into existence one individual (a son) through another (his father) and likewise dissolves the universe by destroying even Yama (the lord of death) through Himself (the Destroyer even of Death).
Thus ends the twenty-ninth discourse, forming part of the."Story of Lord Kapila," in Book Three of the great and glorious Bhagavata-Purana, otherwise known as the Paramahamsa-Samhita.