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English Translation (preserving Jain terms):
The Pañcāstikāya Prābhṛta
Commentary on the Verse 23 of the Samayasāra - Meaning of the Verse (sattāsvabhāvānām) Of the beings (jīvānām tathā eva pudgalānām ca) as well as the matter (pudgalānām), the time (kālaḥ) that is produced by (parivarttanasambhūtaḥ) the transformation is (niyamena prajñaptaḥ) ascertained by the omniscient ones.
Explanation - Even though the time (kāla) is not explicitly mentioned as an astikāya (substance), its existence is established here. In this world, the beings (jīvas) and the matter (pudgalas) are constantly undergoing transformation (utpādavyayadhrauvya) due to their intrinsic nature (sattāsvabhāva). This transformation is like the motion, stability, and penetration. This transformation, which is the cooperative cause, is known as time (kāla). Even though the time (kāla) is not explicitly mentioned, it is established to exist in the form of substance, as it is necessary for the transformation of the jīvas and pudgalas. The conventional time, which is in the form of moments (samaya) and hours (ghaṭikā), is known through the transformation of the jīvas and pudgalas, and hence, it is considered to be dependent on them.