The Mukhya Upaniṣads

Maitrī · Prapāṭhaka 6 · Maitrī 6.1

Passage 16

विग्रहवानेष कालः सिन्धुराजः प्रजानाम् एष तत्स्थः सविताख्यो यस्मादेवेमे चन्द्रर्क्षग्रह संवत्सरादयः सूयन्ते अथैभ्यः सर्वमिदमत्र वा यत्किञ्चित्शुभाशुभं दृश्यन्तेह लोके तदेतेभ्यस्तस्मादादित्यात्मा ब्रह्माथ कालसंज्ञमादित्यमुपासीतादित्यो ब्रह्मेत्येकेऽथ एवं ह्याह ।होता भोक्ता हविर्मन्त्रो यज्ञो विष्णुः प्रजापतिः ।सर्वः कश्चित्प्रभुः साक्षी योऽमुष्मिन्भाति मण्डले ॥ ॥६.१६ ॥

In plain words

This time has a body: he is the ocean-king of creatures. Standing in that is the one called Savitṛ, from whom are brought forth the moon, the stars, the planets, the year and the rest. And from them comes all this; and whatever of good or ill is seen here in this world comes from them. Therefore the sun is the Self, is Brahman. So let a man worship the sun under the name of time. Some say, "The sun is Brahman." So it is said: "The offerer, the enjoyer, the oblation, the formula, the sacrifice, Viṣṇu, Prajāpati — every one of these is the lord, the witness, who shines in yonder orb."