स विष्ण्वाख्योऽधियज्ञोऽसौ काल: कलयतां प्रभु: ॥ ३८ ॥
bhūtair atty akhilāśrayaḥ
sa viṣṇv-ākhyo ’dhiyajño ’sau
kālaḥ kalayatāṁ prabhuḥ
yaḥ — He who; antaḥ — within; praviśya — entering; bhūtāni — living entities; bhūtaiḥ — by living entities; atti — annihilates; akhila — of everyone; āśrayaḥ — the support; saḥ — He; viṣṇu — Viṣṇu; ākhyaḥ — named; adhiyajñaḥ — the enjoyer of all sacrifices; asau — that; kālaḥ — time factor; kalayatām — of all masters; prabhuḥ — the master.
Lord Viṣṇu, the Supreme Personality of Godhead, who is the enjoyer of all sacrifices, is the time factor and the master of all masters. He enters everyone’s heart, He is the support of everyone, and He causes every being to be annihilated by another.
Lord Viṣṇu, the Supreme Personality of Godhead, is clearly described in this passage. He is the supreme enjoyer, and all others are working as His servants. As stated in the Caitanya caritāmṛta (Ādi 5.14), ekale īśvara kṛṣṇa: the only Supreme Lord is Viṣṇu. Āra saba bhṛtya: all others are His servants. Lord Brahmā, Lord Śiva and other demigods are all servants. The same Viṣṇu enters everyone’s heart as Paramātmā, and He causes the annihilation of every being through another being.