अक्षराणामकारोऽस्मि द्वन्द्वः सामासिकस्य च।
अहमेवाक्षयः कालो धाताऽहं विश्वतोमुखः।।10.33।।
।।10.33।।अक्षरोंमें अकार और समासोंमें द्वन्द्व समास मैं हूँ। अक्षयकाल अर्थात् कालका भी महाकाल तथा सब ओर मुखवाला धाता भी मैं हूँ।
Lord Krishna reveals that of the letters of the alphabet His vibhuti or divine, transcendental opulence is the Sanskrit letter A-kara which is the root of all other letters. The Rig Veda, III.II.III in the Aitareya- Aranyaka section beginning akaro vai sarva-vak states that the letter A itself contains all speech. An example of His vibhuti of dvandva or compound words are Rama-Krishna. Samasikasya is the class of compound word forming in Sanskrit. Of the several ways to compound Lord Krishna is the dual compound of which both terms are substanative attributes of equal position with each other grammatically. His vibhuti is also expressed as ever flowing time composed of uninterupted divisions such as kala a measurement of 8 seconds and muhurta a period comprising 1/60th of a 24 hour day. Among secondary creators His vibhuti is the four headed dhataham known as Brahma.