O great King, the Supreme Personality of Godhead, the controller of the material and spiritual energies, who is certainly the creator of the entire cosmos, creates the time factor to allow the material energy and the living entity to act within the limits of time. Thus the Supreme Personality is never under the time factor nor under the material energy.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
कालं चरन्तं सृजतीश आश्रयं प्रधानपुम्भ्यां नरदेव सत्यकृत् । य एष राजन्नपि काल ईशिता सत्त्वं सुरानीकमिवैधयत्यतः । तत्प्रत्यनीकानसुरान् सुरप्रियो रजस्तमस्कान् प्रमिणोत्युरुश्रवाः
kālaṃ carantaṃ sṛjatīśa āśrayaṃ pradhānapumbhyāṃ naradeva satyakṛt | ya eṣa rājannapi kāla īśitā sattvaṃ surānīkamivaidhayatyataḥ | tatpratyanīkānasurān surapriyo rajastamaskān pramiṇotyuruśravāḥ
SB 7.1.11