He is immutable. He is Supreme. He is the. foremost of Rishis. He is endued with the highest power. He is said to be above the three qualities. As Time assumes marks when it manifests itself in the form of successive seasons, so He, though really shorn of qualities, assumes qualities (for manifesting Himself).
महाविभूतिर्गुणवर्जिताख्यः। गुणैश्च संयोगमुपैति शीघ्र कालो यथर्तावृतुसम्प्रयुक्तः॥