SB 3.10.12
visvam vai brahma-tan-matram
samsthitam visnu-mayaya
isvarena paricchinnam
kalenavyakta-murtina
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
This cosmic manifestation is separated from the Supreme Lord as material energy by means of kala, which is the unmanifested, impersonal feature of the Lord. It is situated as the objective manifestation of the Lord under the influence of the same material energy of Visnu.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
As stated previously by Narada before Vyasadeva (Bhag. 1.5.20), idam hi visvam bhagavan ivetarah: this manifested world is the selfsame Personality of Godhead, but it appears to be something else beyond or besides the Lord. It appears so because of its being separated from the Lord by means of kala. It is something like the tape-recorded voice of a person who is now separated from the voice. As the tape recording is situated on the tape, so the whole cosmic manifestation is situated on the material energy and appears separate by means of kala. The material manifestation is therefore the objective manifestation of the Supreme Lord and exhibits His impersonal feature so much adored by impersonalist philosophers.