अक्षराणामकारोऽस्मि द्वन्द्वः सामासिकस्य च । अहमेवाक्षयः कालो धाताहं विश्वतोमुखः ॥३३॥
akṣarāṇām a-kāro 'smi dvandvaḥ sāmāsikasya ca aham evākṣayaḥ kālo dhātāhaḿ viśvato-mukhaḥ
akṣarāṇām — of letters; a-kāraḥ — the first letter; asmi — I am; dvandvaḥ — the dual; sāmāsikasya — of compounds; ca — and; aham — I am; eva — certainly; akṣayaḥ — eternal; kālaḥ — time; dhātā — the creator; aham — I am; viśvataḥ-mukhaḥ — Brahmā.
I am the beginning “A” amongst all letters; I am the dual word in grammatical compounds. I am the endless Time, and amongst creators I am Brahma.
A-kāra, the first letter of the Sanskrit alphabet, is the beginning of the Vedic literature. Without a-kāra, 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 dvandva. In this compound, the words rāma and kṛṣṇa have the same form, and therefore the compound is 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 living entities who are creators, Brahmā, who has four heads, is the chief. Therefore he is a representative of the Supreme Lord, Kṛṣṇa.