1080
Śrīmad-Bhāgavatam
[Canto 3, Ch. 26]
sanniveśo mayā prokto yaḥ kālaḥ pañca-viṁśakaḥ
etāvān—so much; eva—just; saṅkhyātaḥ—enumerated; brahmaṇaḥ—of Brahman; sa-guṇasya—with material qualities; ha—indeed; sanniveśaḥ—arrangement; mayā—by Me; proktaḥ—spoken; yaḥ—which; kālaḥ—time; pañca-viṁśakaḥ—the twenty-fifth.
TRANSLATION
All these are considered the qualified Brahman. The mixing element, which is known as time, is counted as the twenty-fifth element.
PURPORT
According to the Vedic version there is no existence beyond Brahman.  Sarvaṁ khalv idaṁ brahma  (Chānd. Up. 3.14.1). It is stated also in the  Viṣṇu Purāṇa  that whatever we see is  parasya brahmaṇaḥ śaktiḥ ; everything is an expansion of the energy of the Supreme Absolute Truth, Brahman. When Brahman is mixed with the three qualities of goodness, passion and ignorance, there results the material expansion, which is sometimes called  saguṇa  Brahman and which consists of these twenty-five elements. In the  nirguṇa  Brahman, where there is no material contamination, or in the spiritual world, the three modes—goodness, passion and ignorance—are not present. Where  nirguṇa  Brahman is found, simple unalloyed goodness prevails.  Saguṇa  Brahman is described by the  sāṅkhya  system of philosophy as consisting of twenty-five elements, including the time factor (past, present and future).
TEXT 16
प्रभावं पौरुषं प्राहुः कालमेके यतो भयम् । अहङ्कारविमूढस्य कर्तुः प्रकृतिमीयुषः ॥१६॥
prabhāvaṁ pauruṣaṁ prāhuḥ kālam eke yato bhayam ahaṅkāra-vimūḍhasya kartuḥ prakṛtim īyuṣaḥ
prabhāvam—the influence; pauruṣam—of the Supreme Personality of Godhead; prāhuḥ—they have said; kālam—the time factor; eke—some;