1272
Śrīmad-Bhāgavatam
[Canto 3, Ch. 29]
gītā. Janma karma ca me divyam:  the activities and the appearance and disappearance of the Supreme Personality of Godhead are transcendental; they are not to be considered material. Anyone who knows this fact—that the appearance, disappearance and activities of the Lord are beyond material activities or material conception—is liberated.  Yo vetti tattvataḥ tyaktvā deham punar janma:  such a person, after quitting his body, does not come back again to this material world, but goes to the Supreme Person. It is confirmed here,  puruṣaḥ puruṣam vrajet:  the living entity goes to the Supreme Personality simply by understanding His transcendental nature and activities.
TEXT 37
रूपमेदास्यदं दिष्यं काल इत्यमिधीयते ।
भूतानां महदादीनां यतो भिन्नदृशां भयम् ॥३७॥
rūpa-bhedāspadam divyam kāla ity abhidhīyate bhūtānām mahad-ādīnām yato bhinna-dṛśām bhayam
rūpa-bheda—of the transformation of forms; āspadam—the cause; divyam—divine; kālaḥ—time; iti—thus; abhidhīyate—is known; bhūtānām—of living entities; mahat-ādīnām—beginning with Lord Brahmā; yataḥ—because of which; bhinna-dṛśām—with separate vision; bhayam—fear.
TRANSLATION
The time factor, who causes the transformation of the various material manifestations, is another feature of the Supreme Personality of Godhead. Anyone who does not know that time is the same Supreme Personality is afraid of the time factor.
PURPORT
Everyone is afraid of the activities of time, but a devotee who knows that the time factor is another representation or manifestation of the Supreme Personality of Godhead has nothing to fear from the influence of time. The phrase  rūpa-bhedāspadam  is very significant. By the influence of time, so many forms are changing. For example, when a child is born his form is small, but in the course of time that form