Shiva Purana
कालो हि भावभावानां भासानां भासनात्मकः ॥ क्रमावच्छेदको भूत्वा भूतादिरिति कथ्यते ॥ ८२ ॥
Kāla is the illuminator of positive and negative appearances. Being a separating factor it is called Bhūtādi.
english translation
kAlo hi bhAvabhAvAnAM bhAsAnAM bhAsanAtmakaH ॥ kramAvacchedako bhUtvA bhUtAdiriti kathyate ॥ 82 ॥
hk transliteration by Sanscript