In the beginning, Vāyu, the cosmic air, underwent a subtle transformation and brought forth the element of form. From Vāyu arose light, which bears the unique quality of form. Vāyu itself, which possesses only the attribute of touch, became enveloped by this subtle element of form. As light underwent its own transformation, it gave rise to the subtle essence of taste. From this subtle taste, the waters came into being, becoming the very receptacles of taste. These waters, initially consisting only of taste, were then enveloped by mere form. The waters, too, underwent transformation and produced the subtle element of scent; thus, scent became their distinguishing attribute. Within each element, its corresponding subtle principle is present, and through this presence, their subtlety is recognized. These subtle elements are called “undifferentiated” because there is no clear distinction among them. They are neither tranquil nor fierce, nor are they deluded; rather, these subtle, undifferentiated elements arise from ignorance and darkness. From the luminous principle, the gods known as the Vaikarika were born as the ten sense organs, with the mind counted as the eleventh among them. The skin, eye, nose, tongue, and ear are five of these, endowed with intellect and serving to perceive sound and other objects. The anus, genitals, hands, feet, and speech are the other five; their functions are excretion, creation, movement, expression, and action, respectively. Space, air, fire, water, and earth are each united with their own qualities, with every succeeding element containing the qualities of those before it. These elements are known as tranquil, fierce, or deluded, and are remembered as such. However, being diverse in power and separate by nature, without union they could not bring forth living beings or accomplish creation. It was only when these elements, relying upon each other, came together in mutual combination and attained complete unity as a single aggregate that creation became possible. With the presence of the Purusha and the favor of Pradhāna, the Mahat and other differentiated principles combined to produce the cosmic egg. In due time, this cosmic egg grew, resembling a water bubble. From the union of the elements arose the great cosmic egg, which floated upon the great waters—the supreme abode of Vishnu manifesting as Brahma. Within this egg, both the unmanifest and the manifest forms exist: the unmanifest as the ineffable reality, and the manifest as the Lord of the world, with Vishnu himself abiding as Brahma. In this cosmic egg, Meru became the placenta, the mountains formed the membrane, and the oceans became the amniotic fluid for this great soul. Within it, with all its mountains, islands, oceans, and luminous worlds, arose the gods, demons, and humans. The cosmic egg is surrounded on the outside by water, fire, air, and space, and by the elements in tenfold measure, enveloped entirely by these great elements. Brahma, together with the great one and all beings, is enveloped by the unmanifest. Thus, this cosmic egg is covered by seven natural sheaths, just as the inner seed of a coconut is surrounded by its layers. Within this egg, Lord Hari, the sovereign of the universe, delighting in the quality of rajas, assumes the form of Brahma and sets forth the creation of the world. Having created, he preserves it through each age, for as long as the cycles of creation endure; this is the blessed Vishnu, bearer of sattva, whose power is immeasurable. At the end of the cycle, when darkness prevails, Janārdana takes the form of Rudra and devours all beings in a most terrible manner. When all beings have been devoured and the world becomes a single ocean, the supreme Lord reclines upon the serpent couch. Upon awakening, he creates again, assuming the form of Brahma. Thus, the blessed Janārdana alone is called by the names Brahma, Vishnu, and Shiva, as he performs creation, preservation, and destruction. He himself, as the creator, brings forth himself; as Vishnu, he preserves what is to be protected; and at the end, he withdraws all, being himself the destroyer and the Lord. Earth, water, fire, air, and space, along with all the senses and the inner faculties—this world, known as the Purusha, is composed of these. He alone is the inner self of all beings, the imperishable one of universal form; and within him, creation and the rest exist, fulfilling their purpose. He alone is the created, the creator, the preserver and the preserved, and the one who devours; Vishnu, the supreme, the bestower of boons, the most excellent, with all forms including those of Brahma and others. Then, Maitreya inquired: “How can the authorship of creation and the rest be attributed to Brahman, who is without qualities, immeasurable, pure, and spotless in nature?” Parāśara replied: “The powers of all beings are beyond thought and knowledge; in the same way, the creative and other powers of Brahman arise from him, O best of ascetics, just as heat arises naturally from fire. Now listen to how the blessed Lord, known as Nārāyaṇa, the grandsire of the worlds, proceeds in creation. O wise one, he is always said to be born, but this is only figurative. According to his own measure, his lifespan is said to be a hundred years; this is called a parā, and half of that is known as a parārdha. What I have described to you, O sinless one, as the form of time belonging to Vishnu—by that, understand now the calculation of his measure. And likewise, O best of beings, this order of time applies to all other creatures, both moving and unmoving, including the earth, mountains, oceans, and all else. O best of sages, a ‘kāṣṭhā’, which is fifteen ‘nimeṣas’, is established; thirty kāṣṭhās make one kalā, and thirty kalās constitute a muhūrta, according to rule. That number of muhūrtas makes a day and night for humans; such days and nights, in that measure, make a month, which consists of two fortnights.” Thus, the wise sages spoke of the unfolding of creation and the measures of time, all arising from the supreme Lord, who is both the source and substance of all that exists.