संस्थानभुक्त्या भगवानव्यक्तो व्यक्तभुग्विभु: ॥ ३ ॥
saukṣmye sthaulye ca sattama
avyakto vyakta-bhug vibhuḥ
evam — thus; kālaḥ — time; api — also; anumitaḥ — measured; saukṣmye — in the subtle; sthaulye — in the gross forms; ca — also; sattama — O best; saṁsthāna — combinations of the atoms; bhuktyā — by the motion; bhagavān — the Supreme Personality of Godhead; avyaktaḥ — unmanifested; vyakta-bhuk — controlling all physical movement; vibhuḥ — the Almighty.
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.