Bhagavad Gita Chapter 10 - Vibhuti Yoga - Sloka 33

The entire content of this mail is from Swami Chidbhavananda's translation of Bhagavad Gita , published by Ramakrishna Mission

Vibhutis Defined - 19-40

1 Gita Sloka  every day - Chapter 10 - Vibhuti Yoga - Sloka 33

Govinda

Aksharanam akarah asmi dvandvah samasikasya  cha I

Ahamevakshyah akshayah kalah  dhata aham vishvatah mukhah II sloka 33

अक्षराणां अकारः अस्मि द्वन्द्वः सामासिकस्य च I

अहम् एव अक्षयः  कालः धाता अहम् विश्वतः मुखः II श्लोक 33

Of letters I am the letter A, and of the word compounds I am the dual (dvandva). I am verily the inexhaustible Time. I am the dispenser facing everywhere.

Brahman, the unmanifested reality manifests itself as the nada brahman  or Sound Reality. The universe is the gross manifestation of this Sound Reality. A thing in the world is called pada artha. which means the word and its meaning. The homogenous sum total of the sound in the cosmos is "Om", The very first phase of this monosyllable is  the letter "A", the modifications of which form the other letters. In all languages A is the first letter and it is rightly equated with the Lord.

Word compounds in Sanskrit conform to certain principles. While compounding themselves when two words retain equal importance they are called dual or "dvandva". For example Rama and Krishna together form Ramakrishna, both the personalities retaining their individualities.

A moment, an hour,  a day, a year - divisions of time such as these have their beginnings and ends But time in itself is beginningless and endless and its is equated with God who is called Mahakala. 

The Lord himself has become the multitudinous beings, each of them enjoying the fruits os its own karma. In this way the Lord is the Dispenser. Because of his being present everywhere as the countless individualities, He is termed as facing everywhere. This fact is self evident in nature.