The calculation of Time is a topic common to most of the Puranas vide Bh. P. III. 11.6-38, NP. 1.5.21-31, VP. I. 3.5.28, II.8.60-83, AP. 122.1-24. In KP. itself it is discussed again in 1.29-31, 52 and some in portion of II. 46. The concept of Time as the all-powerful, beginningless, eternal God, creator and destroyer of the Trinity of gods (Brahma, Visnu and Rudra) is really majestic. It is a supra-phenomenal reality. Bh. P. looks upon Time as God, his power (III. 26.15,16) and the Time-sequence (III. 21.18). All these aspects of Kala are reflected in KP. 48 Kurma Purdna called Vi^nu, because of his all pervasiveness. He is called Bhagavdn, because of his perfect knowledge of everything. He is- called OM, because of his protectiveness of all. He is Sarvajna (omniscient) because of his knowledge of everything. He is Sarva, because he is identical with everyone.'^ 3b-4. The calculation of time since coming in existence of the self-born god Brahma,^ cannot be recounted even by him, in great many years, O excellent Brahmanas. In brief, the calculation of time is presumed to be of two Parardhas.