According to Srimad Bhagavata Purana, The Supreme Being, Bhagavan Mahavishnu, at his primordial creation process, even before manifesting Brahma, assumed the ‘Viradrupa’ form (The cosmic form of being called ‘Virat Purusha’) with the power of his ‘MAYA’ and his divine will.
In this cosmic being, the Mahatattva(all comprehending Entity) came into existence with all its 23 categories like the ‘Aham-Tattva’ combined with the 3 gunas; Sattva, Rajas and Tamas; pancha Bhutas (5 elements), 10 indriyas; Manas, Internal Organs and Adhidevatas (Presiding deities).
All these categories, rested dis-jointly and incapable of evolving the universe in the process of creation. Watching this condition of inactivity, the all-pervading Lord, assumed his power (sakti) called ‘Time’ or ‘Kala’ and entered simultaneously into all these disjoined categories as a power of mobility which awakens the karmic tendencies of the Jivas hidden in them.
That is how ‘Kala’ or ‘Time’ had its efficiencies established in the existence. ‘Time’, a Sakti of Lord, is perceivable only when it is seen as engulfing everything that exists.
