काल: कलयतामीश: पर आत्मा तथात्मनाम् ॥ २७ ॥
sṛṣṭānām api yac ca sat
kālaḥ kalayatām īśaḥ
para ātmā tathātmanām
tvam — You; hi — indeed; viśva — of the universe; sṛjām — of the creators; sraṣṭā — the creator; sṛṣṭānām — of created entities; api — also; yat — which; ca — and; sat — underlying substance; kālaḥ — the subduer; kalayatām — of subduers; īśaḥ — the Supreme Lord; paraḥ ātmā — the Supreme Soul; tathā — also; ātmanām — of all souls.
You are the ultimate creator of all creators of the universe, and of everything created You are the underlying substance. You are the subduer of all subduers, the Supreme Lord and Supreme Soul of all souls.
As Lord Kapila states in the Śrīmad-Bhāgavatam (3.25.42): mṛtyuś carati mad-bhayāt. “Death himself moves about out of fear of Me.”