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Śrīmad-Bhāgavatam
[Canto 3, Ch. 6]
kāla-saṁjñām tadā devīm bibhrac-chaktim urukramaḥ trayoviṁśati tattvānām gaṇam yugapad āviśat
kāla-saṁjñām —known as Kālī;  tadā —at that time;  devīm —the goddess;  bibhrat —destructive;  śaktim —potency;  urukramaḥ —the supreme powerful;  trayoviṁśati —twenty-three;  tattvānām —of the elements;  gaṇam —all of them;  yugapat —simultaneously;  āviśat —entered.
TRANSLATION
The Supreme Powerful Lord then simultaneously entered into the twenty-three elements with the goddess Kālī, His external energy, who alone amalgamates all the different elements.
PURPORT
The ingredients of matter are counted as twenty-three: the total material energy, false ego, sound, touch, form, taste, smell, earth, water, fire, air, sky, eye, ear, nose, tongue, skin, hand, leg, evacuating organ, genitals, speech and mind. All are combined together by the influence of time and are again dissolved in the course of time. Time, therefore, is the energy of the Lord and acts in her own way by the direction of the Lord. This energy is called Kālī and is represented by the dark destructive goddess generally worshiped by persons influenced by the mode of darkness or ignorance in material existence. In the Vedic hymn this process is described as  mūla-prakṛtir avikṛtir mahādādyāḥ prakṛti-vikṛtayaṁ sapta-soraśakas tu vikaro na prakṛtir na vikṛtiḥ puruṣaḥ . The energy which acts as material nature in a combination of twenty-three ingredients is not the final source of creation. The Lord enters into the elements and applies His energy, called Kālī. In all other Vedic scriptures the same principle is accepted. In  Brahma-saṁhitā  it is stated:
eko 'py asau racayituṁ jagadaṇḍa-koṭiṁ yac-chaktir asti jagadaṇḍa-cayā yad-antaḥ aṇḍāntarastha-paramāṇu-cayāntara-sthaṁ govindam ādi-puruṣaṁ tam ahaṁ bhajāmi  (Bs. 5.35)
“I worship the primeval Lord, Govinda, who is the original Personality of Godhead. By His partial plenary expansion [Mahā-Viṣṇu], He enters into material nature, and then into each and every universe [as Garbhodakaśāyī