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Kaal is Kirtam Naam used widely in Sikh Scriptures.

In Jaap Sahib, Hukam is called as Kaal and Paal. As it creates and nourished, it is called Paal there it destroys the reason it is called Kaal.

ਨਮੋ ਸਰਬ ਖਾਪੇ ॥ ਨਮੋ ਸਰਬ ਥਾਪੇ ॥
ਨਮੋ ਸਰਬ ਕਾਲੇ ॥ ਨਮੋ ਸਰਬ ਪਾਲੇ ॥੨੦॥ (Jaap, P10)