to time and the three phases.
"By the omnipotency of the Supreme Lord, the whole material creation evolves by the process of transformation and reactions one after another, and by the same omnipotency, they are wound up again one after another and conserved in the body of the Supreme. Kala, or time, is the synonym of nature and is the transformed manifestation of the principles of material creation. As such, kala may be taken as the first cause of all creation, and by transformation of nature different activities of the material world become visible." SB 2.5.22 purport