222 Srimad-Bhagavatam [Canto 3, Ch. 6
kala-samjnam tada devim
bibhrac-chaktim urukramah
trayovimsati tattvanam
ganam yugapad dvisat

kdla-samjridm—known as Kali; tadd—at that time; devim—the goddess;
bibhrat— destructive; saktim—potency ; urukramah— the supreme powerful;
trayovimsati—twenty-three; tattvanam—of the elements; ganam—all of
them; yugapat—simultaneously ; avisat—entered.

TRANSLATION

The Supreme Powerful Lord then simultaneously entered into the
twenty-three elements with the goddess Kali, His external energy, who
alone amalgamates all the different elements.

PURPORT

The ingredients of matter are counted as twenty-three: the total ma-
terial 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 Kali and is represented by the dark destructive
goddess generally worshiped by persons influenced by the mode of dark-
ness or ignorance in material existence. In the Vedic hymn this process is
described as mula-prakrtir avikrtir mahadadyah prakrti-vikrtayam sapta-
sorasakas tu vikaro na prakrtir na vikrtih purusah. 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 Kali. In all other Vedic scriptures the same principle is
accepted. In Brahma-samhita it is stated:

eko ’py asau racayitum jagadanda-kotim
yac-chak tir asti jagadanda-caya yad-antah
andantarastha-paramanu-cayantara-stham
govindam adi-purusam tam aham bhajami (Bs. 5.35)

“I worship the primeval Lord, Govinda, who is the original Personality of
Godhead. By His partial plenary expansion [Maha-Visnu], He enters into
material nature, and then into each and every universe [as Garbhodakasgayi
