“In the transcendental realm there is no creation and no destruction, and thus the duration of life is eternal unlimitedly. In other words, everything in the transcendental world is everlasting, full of knowledge and bliss without deterioration. Since there is no deterioration, there is no past, present and future in the estimation of time.

“It is clearly stated in this verse that the influence of time is conspicuous by its absence. The whole material existence is manifested by actions and reactions of elements which make the influence of time prominent in the matter of past, present and future. There are no such actions and reactions of cause and effects there, so the cycle of birth, growth, existence, transformations, deterioration and annihilation — the six material changes — are not existent there. It is the unalloyed manifestation of the energy of the Lord, without illusion as experienced here in the material world.”

SB 2.9.10