BG 10.33

अक्षराणामकारोऽस्मि द्वन्द्वः सामासिकस्य च। अहमेवाक्षयः कालो धाताऽहं विश्वतोमुखः।।10.33।।

अहमेवाक्षय: कालो धाताहं विश्वतोमुख: || 33|| akṣharāṇām a-kāro ’smi dvandvaḥ sāmāsikasya cha aham evākṣhayaḥ kālo dhātāhaṁ viśhvato-mukhaḥ

akṣharāṇām—amongst all letters; a-kāraḥ—the beginning letter “A”; asmi—I am; dvandvaḥ—the dual; sāmāsikasya—amongst grammatical compounds; cha—and; aham—I; eva—only; akṣhayaḥ—endless; kālaḥ—time; dhātā—amongst the creators; aham—I; viśhwataḥ-mukhaḥ—Brahma

Translation

Among the letters of the alphabet, I am the letter 'A' and the dual among compounds. I am verily the inexhaustible and everlasting time; I am the dispenser of the fruits of actions, having faces in all directions.

Commentary

10.33 अक्षराणाम् among letters? अकारः the letter A? अस्मि (I) am? द्वन्द्वः the dual? सामासिकस्य among all compounds? च and? अहम् I? एव verily? अक्षयः the inexhaustible or everlasting? कालः time? धाता the dispenser? अहम् I? विश्वतोमुखः the Allfaced (or having faces in all directions).Commentary Among the alphabets I am the letter A. Among the various kinds of compounds used in Sanskrit language I

am the Dvandva (union of the two)? the copulative.Time here refers to the moment? the ultimate element of time or to Paramesvara? the Supreme Lord Who is the time of even time? since He is beyond time.As the Supreme Being is allpervading it is said that He has faces in all directions.