Bhagavad Gīta Bhāshya and Tātparya
B.G 11.32
श्रीभगवानुवाच
The Auspicious Lord said:
कालोऽस्मि लोकक्षयकृत् प्रवृद्धो लोकान् समाहर्तुमिह प्रवृत्तः। ऋतेऽपि त्वां न भविष्यन्ति सर्वे येऽवस्थिताः प्रत्यनीकेषु योधाः ॥३२॥
I am Time, the destroyer of worlds, complete in all aspects and engaged here in universal order, destroying the worlds. All these warriors arrayed in the opposing ranks shall cease to exist, with few exceptions.
Gīta Bhāshya 11.32
The word 'kāla' denotes the Lord, who is of the nature of binding, cutting off, and giver of knowledge. The word 'pravṛddhaḥ' is meant to convey complete in all aspects, or beginningless. His divine form neither shrinks nor increases.
कालशब्दः जगद्बन्धन च्छेदन ज्ञानादिसर्वभगवद्धर्म वाची।
The word 'Kāla', i.e. time, denotes all divine attributes of the universe such as binding, cutting, knowledge, etc. (that happens with passage of time).
"कल बन्धने", "कल च्छेदने", "कल ज्ञाने", "कल कामधेनुः"
"Time binds", "Time cuts off", "Time gives knowledge", and also "Time fulfils desires".
इति पठन्ति।
-thus they recite.
प्रसिद्धश्च स शब्दः भगवति।
And that word (kāla) is well-known as a reference to the Lord.
"नियतं कालपाशेन बद्धं शक्र विकत्थसे। अयं स पुरुषः श्यामो लोकस्य हरति प्रजाः। बद्ध्वा तिष्ठति मां रौद्रः पशुं रसनया यथा॥"
“O Indra, surely, bound by the noose of time, you boast. This dark being takes away the creatures of the world. Having bound me, the fierce one stands like a beast with a rope.”
इति मोक्षधर्मे विष्णुना बद्धो बलिर्वक्ति।
- thus speaks Bali, bound by Viṣṇu, in Mokṣa-dharma.
"विष्णौ चाधीश्वरे चित्तं धारयन् कालविग्रहे॥"
“Holding the mind in Viṣṇu, the supreme Lord, in the form of time.”
इति भागवते।
- stated thus in the Bhāgavata.
प्रवृद्धः परिपूर्णः अनादिर्वा।
The word 'pravṛddhaḥ' is meant to convey complete in all aspects, or beginningless.
"ऋतं च सत्यं चाभीद्धात्"
“From that arose both order and truth.”
इति हि श्रुतिः।
- thus indeed is the Vedic testimonial.
"एतन्महद्भूतं अनन्तम्"
"This great being is infinite."
इति च।
- stated thus as well.
"प्र विष्णुरस्तु तवसस्तवीयान् त्वेषं ह्यस्य स्थविरस्य नाम"
"This Viṣṇu is stronger in power — indeed, force is the name of this ancient one."
इति च।
- stated thus as well.
न तु वर्धनम्-
Thus (the word 'pravṛddhaḥ'), does not indicate an increase in size:
"नासौ जजान न मरिष्यति नैधतेऽसौ।"
"He was not born, will not die, and does not increase in size."
इति हि भागवते।
- stated thus indeed in the Bhāgavata.
"यस्य दिव्यं हि तद्रूपं हीयते वर्धते न च।"
"His divine form neither shrinks nor increases."
इति मोक्षधर्मे।
- stated thus in Mokṣa-dharma.
"न कर्मणा" इति तु कर्मणापि न, किमु स्वयं इति।
The phrase “even without movement” indicates not even by movement (His form increases or shrinks); What to speak of natural growth? (Even natural growth is not there, as natural growth is possible only through movement.)
लोकान् समाहर्तुं इह विशेषेण प्रवृत्तः। भ्रात्रादींश्च ऋते इति अपिशब्दः। प्रत्यनीकत्वं तु परस्परतया। सर्वेऽपि न भविष्यन्ति। अक्षोहिण्यादिभेदेन बहुवचनं युक्तम् ॥३२॥
He is specifically engaged here to destroy the worlds. The word 'api' implies excluding brothers and others. Being on opposing sides means mutual confrontation. None shall remain. The plural is justified by the divisions such as akṣauhiṇīs.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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