Hear now, O wise one, of the supreme reality as revealed in the ancient Purāṇa. There exists the Highest Self, the Supreme among all that is supreme—a being established in itself, beyond any distinction of form, color, or attribute. Free from decay and change, untouched by growth, birth, or destruction, this Supreme can only be described as “He always exists,” for words cannot capture anything more. Because He pervades everything and dwells within all, the wise call Him Vāsudeva. This Supreme Brahman is eternal, unborn, imperishable, and unchanging—forever of a single, pure nature, for nothing impure can touch Him. All that exists, both manifest and unmanifest, is but His own being. He is established as the Person and as Time itself. Know, O twice-born, that the Person is the primary form of the Supreme Brahman. The manifest, the unmanifest, and Time are also His highest forms. Yet, there is something even more exalted than primordial matter, the Person, the manifest, and Time. That pure state, which transcends all, is seen by the sages as the supreme abode of Viṣṇu. The forms of primordial matter, the Person, the manifest, and Time, in their various divisions, are the causes of the existence, creation, and dissolution of all beings. Viṣṇu Himself is the manifest, the unmanifest, the Person, and indeed Time. Behold His activity as that of a child at play—effortless and wondrous. That unmanifest cause, which the foremost sages call primordial matter, is subtle nature itself—eternal, of the essence of both being and non-being. It is imperishable, without any other support, immeasurable, ageless, and constant, devoid of sound, touch, form, or any qualities. Yet it is endowed with the three guṇas, the source of the world, without beginning or end. Thus, before creation and after dissolution, all was indeed that alone. Those who know the Vedas, and the teachers of Brahman, recite this very truth, establishing the primacy of primordial matter. In the beginning, there was no day or night, no sky or earth, no self, no light, nor anything else—only the one primordial Brahman, hidden from the senses and the mind. O sage, beyond the true form of Viṣṇu, there are indeed two forms: Pradhāna, which is primordial matter, and Puruṣa, which is spirit. When these two are separated and purified, another form arises, called Time. That which remains manifest in Prakṛti, even after the great dissolution, is called by the wise the Prākṛta state, for it endures through each cosmic cycle. The Blessed Lord, as Time, is without beginning or end; thus, the cycles of creation, maintenance, and dissolution are never interrupted. When the guṇas are in perfect balance and the individual soul is distinct, then, O Maitreya, the form of Time belonging to Viṣṇu undergoes transformation. At that moment, the Supreme Soul—the essence of the universe, all-pervading, Lord of all beings, Self of all, the Supreme Lord—becomes the blazing Brahman. By His own will, Hari enters both Pradhāna and Puruṣa, the perishable and the imperishable, and stirs them to activity at the time of creation. Just as the mere presence of fragrance disturbs the mind, though the mind is not the direct agent, so too does the Supreme Lord act. He alone is both the agitator and the one to be agitated, the Supreme Person; by contraction and expansion, He abides also as Pradhāna. Through forms of expansion and subtlety—such as the form of Brahman and others—Viṣṇu, the Lord of all lords, becomes manifest. Then, O sage, from the equilibrium of the guṇas, presided over by the knower of the field, arises the differentiation of the qualities at the time of creation. From the principle of Pradhāna arises Mahat, the great principle, which envelopes it. Mahat is threefold: sāttvika, rājasika, and tāmasika. Existing equally with Pradhāna and enveloped like a seed, Mahat divides itself into Vaikārika (of sattva), Taijasa (of rajas), and Bhūtādi (of tamas). From Mahat, this threefold Ahaṃkāra (ego) arises, which is the cause of the elements and the senses, due to its three qualities. Just as Mahat is enveloped by Pradhāna, so too is Ahaṃkāra enveloped by Mahat. Then, Bhūtādi, undergoing transformation, produces the subtle element of sound. From that subtle sound, space (ākāśa), characterized by sound, is created. Bhūtādi envelops both the subtle sound and space; then space, undergoing transformation, produces the subtle element of touch. From this, powerful Vāyu (air) arises, whose quality is touch. Space, which possesses only sound, is enveloped by the subtle element of touch. Then Vāyu, undergoing transformation, produces the subtle element of form; from Vāyu arises light, which possesses the quality of form. Vāyu, possessing only touch, is enveloped by the subtle element of form; and light, undergoing transformation, produces the subtle element of taste. From that, the waters arise, which become the receptacles of taste. The waters, consisting only of taste, are enveloped by mere form. The waters, undergoing transformation, produce only scent; from their aggregation, scent is considered their attribute. In each, the corresponding subtle element is present; thus, their subtlety is recognized. The subtle elements are undifferentiated, and this lack of distinction defines them. They are neither tranquil nor fierce, nor are they deluded; these undifferentiated subtle elements arise from ignorance and darkness. The gods called Vaikarika are the ten sense organs born of the luminous principle; the eleventh, the mind, is also counted among the Vaikarika gods. The skin, eye, nose, tongue, and ear are five; endowed with intellect, they acquire sound and other objects. The anus, genitals, hands, feet, and speech are the other five; their functions are excretion, creation, movement, expression, and action, O Maitreya. Thus, in this way, the Supreme Lord, through His own nature and will, manifests the entire universe, beginning with the subtle and proceeding to the gross, ever abiding as the inner Self of all.