In the beginning, there existed that which is imperishable—without support, immeasurable, ageless, and unchanging. It was untouched by sound or touch, and bore no association with form or any other qualities. Yet, this same principle was endowed with the three gunas—sattva, rajas, and tamas—the source from which the world would arise, itself without beginning, origin, or end. Before creation and after dissolution, all that existed was indeed this alone. Those learned in the Vedas and the established teachers of Brahman declare this very truth, affirming the primacy of Pradhāna, primordial matter, as the foundation of all. At that time, there was neither day nor night, no sky or earth, no self, nor even light—nothing at all except the one, primordial Brahman, which lies beyond the reach of the senses or mind. O sage, beyond the true form of Viṣṇu, there are two forms: Pradhāna, the primordial matter, and Puruṣa, the spirit. When these two are distinct and purified, another form arises—Time itself. This Time, O twice-born one, is without beginning or end; thus, the cycles of creation, preservation, and dissolution continue without interruption. When the three gunas are in perfect equilibrium and the individual soul stands apart, then, O Maitreya, the aspect of Time belonging to Viṣṇu undergoes transformation. At that moment, the Supreme Soul—the essence of the universe, the all-pervading Lord of all beings, the Self of all—manifests as blazing Brahman. By his own will, Hari enters both Pradhāna and Puruṣa, the perishable and the imperishable, and stirs them at the time of creation. Just as the presence of fragrance disturbs the air, yet the mind is not the direct agent, so too is the Supreme Lord—he is both the agitator and the one to be agitated, the Supreme Person abiding also as Pradhāna through contraction and expansion. Through forms both subtle and manifest, such as the form of Brahman and others, Viṣṇu, the Lord of all lords, reveals himself. Then, O sage, from the equilibrium of the gunas, presided over by the knower of the field, arises the differentiation of the gunas at the time of creation. From Pradhāna arose Mahat, the great principle, which enveloped it. Mahat is threefold: sāttvika, rājasika, and tāmasika. Mahat, existing alongside Pradhāna and enveloped like a seed, is further divided into Vaikārika (of sattva), Taijasa (of rajas), and Bhūtādi (of tamas). From Mahat arose the threefold Ahaṃkāra, the sense of ego, 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. Bhūtādi, undergoing transformation, produced the subtle element of sound, from which space (ākāśa), characterized by sound, was created. Bhūtādi enveloped both the subtle sound and space. Then space, undergoing transformation, produced the subtle element of touch, giving rise to Vāyu (air), whose quality is touch. Space, which possesses only sound, was enveloped by the subtle element of touch. Vāyu, undergoing further transformation, produced the subtle element of form, from which light (fire) arose, possessing the quality of form. Vāyu, which had only touch, was enveloped by the subtle element of form. Light, undergoing transformation, produced the subtle element of taste, from which waters arose, becoming the receptacles of taste. The waters, consisting only of taste, were enveloped by mere form. The waters, undergoing transformation, produced only scent, and from their aggregation, scent became their attribute. In each element, the corresponding subtle essence is present, and thus their subtlety is recognized. These subtle elements are undifferentiated, so called because of their lack of distinction. They are neither tranquil nor fierce, nor deluded; these undifferentiated subtle elements arise from ignorance and darkness. The gods called Vaikarika are the ten sense organs born of the luminous principle, and the mind is counted as the eleventh among them. The skin, eye, nose, tongue, and ear are the five organs for acquiring sound and other objects, endowed with intellect. The anus, genitals, hands, feet, and speech are the five organs of action, whose functions are excretion, creation, movement, expression, and action. Space, air, fire, water, and earth are united with their respective qualities, and each succeeding element possesses the qualities of the previous ones. They are remembered as tranquil, fierce, and deluded, according to their distinctions. Yet, being diverse in potency and nature, and without union, these elements could not create beings or bring forth creation. Only when they came together in mutual combination, relying on one another, did they attain complete unity, forming a single aggregate. Through the presence of Purusha and the favor of Pradhāna, Mahat and the other differentiated principles produced the cosmic egg. In due course, it grew, resembling a water bubble. From the elements arose the great cosmic egg, resting in the great waters, the supreme abode of Viṣṇu in his Brahma form. There, the unmanifest and manifest forms existed—the lord of the world, Viṣṇu himself, abiding as Brahma. Meru became the egg’s placenta, the mountains its membrane, and the oceans its amniotic fluid. With its mountains, islands, oceans, and luminous worlds, within that egg arose gods, demons, and humans. Surrounded outside by water, fire, air, and space, and by the elements in tenfold measure, the cosmic egg is enveloped by the great elements, thus completing the wondrous process of creation.