Bhagavad Gita Chapter 10 Verse 33
भगवद् गीता अध्याय 10 श्लोक 33

अक्षराणामकारोऽस्मि द्वन्द्वः सामासिकस्य च।
अहमेवाक्षयः कालो धाताऽहं विश्वतोमुखः।।10.33।।



हिंदी अनुवाद - स्वामी तेजोमयानंद
।।10.33।। मैं अक्षरों (वर्णमाला) में अकार और समासों में द्वन्द्व (नामक समास) हूँ मैं अक्षय काल और विश्वतोमुख (विराट् स्वरूप) धाता हूँ।।


Kumara Vaishnava Sampradaya - Commentary
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.