akṣarāṇāmakārō.smi dvandvaḥ sāmāsikasya ca.
ahamēvākṣayaḥ kālō dhātā.haṅ viśvatōmukhaḥ৷৷10.33৷৷
श्रीमद् भगवद्गीता
मूल श्लोकः
English Commentary by Swami Sivananda
10.33 akṣarāṇām among letters, akāraḥ the letter A, asmi (I) am, dvandvaḥ the dual, sāmāsikasya among all compounds, ca and, aham I, ēva verily, akṣayaḥ the inexhaustible or everlasting, kālaḥ time, dhātā the dispenser, aham I, viśvatōmukhaḥ the All-faced (or having faces in all directions).
Commentary:
Among the alphabets I am the letter 'A'. Among the various kinds of compounds used in Sanskrit language I am the Dvandva (union of the two), the copulative.Time here refers to the moment, the ultimate element of time or to Paramesvara, the Supreme Lord Who is the time of even time, since He is beyond time.As the Supreme eing is all-pervading it is said that He has faces in all directions.