“Kaal” in spirituality is the time that represents the duration of the existence of the whole universe.
When something happens in the cosmic nature, it happens because of the Daata (Controller), as nothing can manifest without the Controller.
There are only five basic Truths – Daata (Controller), Jeev (Controlled), Prakriti (Material Nature), Kaal (Time) and Karma (Actions). Daata, Jeev and Kaal are eternal, whereas Prakriti and Karma are transient.
In conformity with Vedas – the Rites, the Meditation and the Enlightenment – Gita consists of three parts – Action, Devotion and Knowledge.