hy anāder jagad-ātmanaḥ
The great sage Maitreya has given a considerable description of the time of different dimensions, beginning from the atom up to the duration of the life of Brahmā. Now he attempts to give some idea of the time of the unlimited Personality of Godhead. He just gives a hint of His unlimited time by the standard of the life of Brahmā. The entire duration of the life of Brahmā is calculated to be less than a second of the Lord’s time, and it is explained in the Brahma-saṁhitā (5.48) as follows:
jīvanti loma-vilajā jagad-aṇḍa-nāthāḥ
viṣṇur mahān sa iha yasya kalā-viśeṣo
govindam ādi-puruṣaṁ tam ahaṁ bhajāmi
“I worship Govinda, the Supreme Personality of Godhead, the cause of all causes, whose plenary portion is Mahā-Viṣṇu. All the heads of the innumerable universes [the Brahmās] live only by taking shelter of the time occupied by one of His breaths.” The impersonalists do not believe in the form of the Lord, and thus they would hardly believe in the Lord’s sleeping. Their idea is obtained by a poor fund of knowledge; they calculate everything in terms of man’s capacity. They think that the existence of the Supreme is just the opposite of active human existence: because the human being has senses, the Supreme must be without sense perception; because the human being has a form, the Supreme must be formless; and because the human being sleeps, the Supreme must not sleep. Śrīmad-Bhāgavatam, however, does not agree with such impersonalists. It is clearly stated herein that the Supreme Lord rests in yoga-nidrā, as previously discussed. And because He sleeps, naturally He must breathe, and the Brahma-saṁhitā confirms that within His breathing period innumerable Brahmās take birth and die.
There is complete agreement between Śrīmad-Bhāgavatam and the Brahma-saṁhitā. Eternal time is never lost along with the life of Brahmā. It continues, but it has no ability to control the Supreme Personality of Godhead because the Lord is the controller of time. In the spiritual world there is undoubtedly time, but it has no control over activities. Time is unlimited, and the spiritual world is also unlimited, since everything there exists on the absolute plane.