काल एव हि भूतानां प्रभुरप्ययभावयो: ॥ ३ ॥
na yakṣā bhrātaraṁ tava
kāla eva hi bhūtānāṁ
Actually, you have not killed the Yakṣas, nor have they killed your brother, for the ultimate cause of generation and annihilation is the eternal time feature of the Supreme Lord.
When the master of the treasury addressed him as sinless, Dhruva Mahārāja, considering himself responsible for killing so many Yakṣas, might have thought himself otherwise. Kuvera, however, assured him that factually he had not killed any of the Yakṣas; therefore, he was not at all sinful. He did his duty as a king, as it is ordered by the laws of nature. “Nor should you think that your brother was killed by the Yakṣas,” said Kuvera. “He died or was killed in due course of time by the laws of nature. Eternal time, one of the features of the Lord, is ultimately responsible for annihilation and generation. You are not responsible for such actions.”