कालसूक्ष्मार्थतां योगी लघिमानमवाप्नुयात् ॥ १२ ॥
bhūtānāṁ mayi rañjayan
I exist within everything, and I am therefore the essence of the atomic constituents of material elements. By attaching his mind to Me in this form, the yogī may achieve the perfection called laghimā, by which he realizes the subtle atomic substance of time.
Śrīmad-Bhāgavatam elaborately explains that kāla, or time, is the transcendental form of the Lord that moves the material world. Since the five gross elements are composed of atoms, the atomic particles are the subtle substance or manifestation of the movements of time. More subtle than time is the Personality of Godhead Himself, who expands His potency as the time factor. By understanding all these things clearly the yogī obtains laghimā-siddhi, or the power to make himself lighter than the lightest.