Chapter X · Śloka 33
अक्षराणामकारोऽस्मि द्वन्द्वः सामासिकस्य च ।
अहमेवाक्षयः कालो धाताहं विश्वतोमुखः ॥
अहमेवाक्षयः कालो धाताहं विश्वतोमुखः ॥
akṣarāṇām akāro'smi dvandvaḥ sāmāsikasya ca |
aham evākṣayaḥ kālo dhātāhaṃ viśvato-mukhaḥ ||
aham evākṣayaḥ kālo dhātāhaṃ viśvato-mukhaḥ ||
Among letters I am the letter 'A'; among compound words I am the dvandva (copulative compound); I am verily imperishable Time; and I am the Dispenser facing in all directions.
Akāra, the first letter, is the foundation of all sound and speech — Oṃ itself begins with 'A'. As inexhaustible Time and the all-facing Creator (Brahmā), the Lord is both the substrate and the sustainer of all cosmic process.