Srimad-Bhagavatam: Canto 4 - Chapter 1 - Verse 21

Sanskrit:

संवत्सरश्चण्डवेग: कालो येनोपलक्षित: ।तस्याहानीह गन्धर्वा गन्धर्व्यो रात्रय: स्मृता: ।हरन्त्यायु: परिक्रान्त्या षष्ट्युत्तरशतत्रयम् ॥ २१ ॥

ITRANS:

saṁvatsaraś caṇḍavegaḥkālo yenopalakṣitaḥtasyāhānīha gandharvāgandharvyo rātrayaḥ smṛtāḥharanty āyuḥ parikrāntyāṣaṣṭy-uttara-śata-trayam

Translation:

What was previously explained as Caṇḍavega, powerful time, is covered by days and nights, named Gandharvas and Gandharvīs. The body’s life span is gradually reduced by the passage of days and nights, which number 360.

Purport:

The word parikrāntyā means “by traveling.” The living entity travels on his chariot day and night during a year consisting of 360 (or more) days and nights. Life’s progress is taken for the unnecessary labor required to cover these 360 days and nights of life.