द्वे वाव ब्रह्मणो रुपे कालश्चाकालश्चाथ यः प्रागादित्यात्सोऽकालोऽकालोऽथ य आदित्याद्यः स कालः सकलः सकलस्य वा एतद्रूपं यत्संवत्सरः संवत्सरात्खल्वेवेमाः प्रजाः प्रजायन्ते संवत्सरेणेह वै जाता विवर्धन्ते संवत्सरे प्रत्यस्तं यन्ति तस्मात्संवत्सरो वै प्रजापतिः कालोऽन्नं ब्रह्मनीडमात्मा चेत्येवं ह्याह कालः पचति भूतानि सर्वाण्येव महात्मनि ।यस्मिन् तु पच्यते कालो यस्तं वेद स वेदवित् ॥ ॥६.१५ ॥
In plain words
There are two forms of Brahman: time and the timeless. What is before the sun is timeless and without parts; what is from the sun onward is time and has parts. The form of what has parts is the year, and from the year are these creatures born; by the year, being born here, they grow; and in the year they go to their setting. Therefore the year is Prajāpati, is time, is food, is the nest of Brahman and is the Self. So it is said: "Time cooks all beings in the great Self; but he who knows that in which time itself is cooked, he is a knower of the Veda."