9:12 Time is not usually enumerated in the Puráńas as an element of the first cause, but the Padma P. and the Bhágavata p. 10 agree with the Vishńu in including it. It appears to have been regarded at an earlier date as an independent cause: the commentator on the Moksha Dherma cites a passage from the Vedas, which he understands to allude to the different theories of the cause of creation. Time, inherent nature, consequence of acts, self-will, elementary atoms, matter, and spirit, asserted severally by the Astrologers, the Buddhists, the Mimánsakas, the Jains, the Logicians, the Sánkhyas, and the Vedántis. Κρόνος was also one of the first generated agents in creation, according to the Orphic theogony.

10:13 The creation of the world is very commonly considered to be the Lilá, sport or amusement, of the Supreme Being.