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SB 3.11.3

evaṁ kālo ’py anumitaḥ
 saukṣmye sthaulye ca sattama
saṁsthāna-bhuktyā bhagavān
 avyakto vyakta-bhug vibhuḥ
Synonyms: 
evam — thus; kālaḥ — time; api — also; anumitaḥ — measured; saukṣmye — in the subtle; sthaulye — in the gross forms; ca — also; sattama — O best; saṁsthāna — combinations of the atoms; bhuktyā — by the motion; bhagavān — the Supreme Personality of Godhead; avyaktaḥ — unmanifested; vyakta-bhuk — controlling all physical movement; vibhuḥ — the Almighty.
Translation: 
One can estimate time by measuring the movement of the atomic combination of bodies. Time is the potency of the almighty Personality of Godhead, Hari, who controls all physical movement although He is not visible in the physical world.