Bhagavad Gīta Bhāshya and Tātparya
B.G 11.32
श्रीभगवानुवाच
śrībhagavān uvāca
[श्रीभगवान् (śrī-bhagavān) - the Auspicious Lord; उवाच (uvāca) - said;]
The Auspicious Lord said:
कालोऽस्मि लोकक्षयकृत् प्रवृद्धो लोकान् समाहर्तुमिह प्रवृत्तः। ऋतेऽपि त्वां न भविष्यन्ति सर्वे येऽवस्थिताः प्रत्यनीकेषु योधाः ॥३२॥
kālo'smi loka-kṣaya-kṛt pravṛddho lokān samāhartum iha pravṛttaḥ। ṛte'pi tvāṁ na bhaviṣyanti sarve ye'vasthitāḥ pratyanīkeṣu yodhāḥ ॥32॥
[कालः (kālaḥ) - time; अस्मि (asmi) - I am; लोकक्षयकृत् (loka-kṣaya-kṛt) - destroyer of worlds; प्रवृद्धः (pravṛddhaḥ) - complete in all aspects, or beginningless; लोकान् (lokān) - the worlds; समाहर्तुम् (samāhartum) - to destroy; इह (iha) - here; प्रवृत्तः (pravṛttaḥ) - engaged; ऋते (ṛte) - universal order; अपि (api) - with few exceptions; त्वाम् (tvām) - you; न (na) - not; भविष्यन्ति (bhaviṣyanti) - will be; सर्वे (sarve) - all; ये (ye) - who; अवस्थिताः (avasthitāḥ) - are positioned; प्रत्यनीकेषु (pratyanīkeṣu) - on opposing sides; योधाः (yodhāḥ) - warriors;]
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 Tātparya 11.32
The word 'kālaḥ' i.e. time is Lord Janārdana, because he is reckoned as possessing all noble qualities - destruction, omniscience, driving all beings. By the word 'api', brothers and others are excluded.
"कालः कलितसम्पूर्णसद्गुणत्वात् जनार्दनः। संहारात् सर्ववित्त्वाद् वा सर्वविद्रावणेन वा॥"
"kālaḥ kalita-sampūrṇa-sadguṇatvāt janārdanaḥ। saṁhārāt sarvavittvād vā sarvavidrāvaṇena vā॥"
[कालः (kālaḥ) - Time; कलित-सम्पूर्ण-सद्गुणत्वात् (kalita-sampūrṇa-sadguṇatvāt) - due to possessing fully reckoned noble qualities; जनार्दनः (janārdanaḥ) - Janārdana; संहारात् (saṁhārāt) - due to destruction; सर्ववित्त्वात् (sarvavittvāt) - due to all-knowingness; वा (vā) - or; सर्व-विद्रावणेन (sarva-vidrāvaṇena) - by driving all away; वा (vā) - or;]
"Time is Lord Janārdana, because he is reckoned as possessing all noble qualities - destruction, omniscience, driving all beings."
इति महावराहे।
iti mahāvarāhe।
[इति (iti) - thus; महावराहे (mahā-varāhe) - in the Mahāvarāha;]
-stated thus in the Mahāvarāha Purāna.
अपिशब्देन भ्रात्रादीन् अपि ऋते ॥३२॥
api-śabdena bhrātrādīn api ṛte ॥32॥
[अपि-शब्देन (api-śabdena) - by the word 'api'; भ्रात्रादीन् (bhrātrādīn) - brothers and others; अपि (api) - even; ऋते (ṛte) - excluding;]
By the word 'api', brothers and others are excluded.

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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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