ŚB 2.5.22

By the omnipotency of the Supreme Lord, the whole material creation evolves by the process of transformation and reactions one after another, and by the same omnipotency, they are wound up again one after another and conserved in the body of the Supreme. Kāla, or time, is the synonym of nature and is the transformed manifestation of the principles of material creation. As such, kāla may be taken as the first cause of all creation, and by transformation of nature different activities of the material world become visible. These activities may be taken up as the natural instinct of each and every living being, or even of the inert objects, and after the manifestation of activities there are varieties of products and by-products of the same nature. Originally these are all due to the Supreme Lord. The Vedānta-sūtras and the Bhāgavatam thus begin with the Absolute Truth as the beginning of all creations (janmādy asya yataḥ).