विष्णुः सर्वगुणोद्रेकात् कालः इत्यभिदीयते ||
vishNuH sarvaguNOdrEkAt kAlaH ityabhidIyatE ||
|| bhA.tA 10-11-30 ||
Since Vishnu is complete with all auspicious attributes, he is known as ‘kAla’
Bhagavata Tatparya Nirnaya 10 – 11 – 30
- Trailokyacharya Srimadanandatirtha Bhagavatpada