अक्षराणामकारोऽस्मि द्वन्द्वः सामासिकस्य च ।अहमेवाक्षयः कालो धाताऽहं विश्वतोमुखः ॥
akṣarāṇāmakāro'smi dvandvaḥ sāmāsikasya ca |ahamevākṣayaḥ kālo dhātā'haṃ viśvatomukhaḥ ||
Among letters I am the letter "a"; among compounds I am the dvandva. I alone am imperishable Time, and I am the Sustainer whose face is turned in every direction.
Explanation
Krishna continues describing his divine manifestations (vibhūti) to Arjuna, naming the finest example in each category. The letter "a" is the first and most basic sound of Sanskrit, and the dvandva is a compound that joins its members as equals (like "day-and-night"). He is also endless Time (kāla) and the all-facing Sustainer (dhātā); some commentators take this as the Creator or the giver of the results of actions, while others read it as the Lord who sustains the universe.