akṣarāṇām a-kāro 'smi
dvandvaḥ sāmāsikasya ca
aham evākṣayaḥ kālo
akṣarāṇām—of letters; akāraḥ—the first; asmi—I am; dvandvaḥ—dual; sāmāsikāsya—compounds; ca—and; aham—I am; eva—certainly; akṣayaḥ—eternal; kālaḥ—time; dhātā—creator; aham—I am; viśvato-mukhaḥ—Brahmā.
Of letters I am the letter A, and among compounds I am the dual word. I am also inexhaustable time, and of creators I am Brahmā, whose manifold faces turn everywhere.
Akāra, the first letter of the Sanskrit alphabet, is the beginning of the Vedic literature. Without akāra, nothing can be sounded; therefore it is the beginning of sound. In Sanskrit there are also many compound words, of which the dual word, like Rāma-kṛṣṇa, is called dvandvaḥ. For instance, Rāma and Kṛṣṇa have the same rhythm and therefore are called dual.
Among all kinds of killers, time is the ultimate because time kills everything. Time is the representative of Kṛṣṇa because in due course of time there will be a great fire and everything will be annihilated.
Among the creators and living entities, Brahmā is the chief. The various Brahmās exhibit four, eight, sixteen, etc., heads accordingly, and they are the chief creators in their respective universes. The Brahmās are representatives of Kṛṣṇa.
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