In the material world the form and action is all under the time factor. Therefore, everything has a past, present and a future. So everything has a beginning and an end. But the time factor doesn’t exist in the spiritual world. There everything is perpetually existing, eternally. To create the material world, Kṛṣṇa has created an energy known as Time. Time does not exist as we know it in the spiritual world. Things go on there. It’s not this is the beginning. Everything always existed.
His Holiness Jayapataka Swami Maharaj
1987, 13th August, SB class @ Bangkok, Thailand