evam kalo ípy anumitah
sauksmye sthaulye ca sattama
avyakto vyakta-bhug vibhuh
evam—thus; kalah—time; api—also; anumitah—measured; sauksmye—in the subtle; sthaulye—in the gross forms; ca—also; sattama—O best; samsthana—combinations of the atoms; bhuktya—by the motion; bhagavan—the Supreme Personality of Godhead; avyaktah—unmanifested; vyakta-bhuk—controlling all physical movement; vibhuh—the great potential.
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.
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