eta lañā sṛje puruṣa sakala saṁsāra
koṭi aṁśa-millions of parts and parcels; koṭi śakti-millions and millions of energies; koṭi avatāra-millions upon millions of incarnations; eta-all this; lañā-taking; sṛje-creates; puruṣa-the original person, Mahā-Viṣṇu; sakala saṁsāra-all the material world.
Mahā-Viṣṇu creates the entire material world, with millions of His parts, energies and incarnations. māyā -the external energy; yaiche -as; dui aṁśa -two parts; nimitta -the cause; upādāna -the ingredients; māyā -the material energy; nimitta-hetu -original cause; upādāna -ingredients; pradhāna -immediate cause; puruṣa -the person Lord Viṣṇu; īśvara -the Supreme Personality of Godhead; aiche -in that way; dvi-mūrti ha-iyā -taking two forms; viśva-sṛṣṭi kare -creates this material world; nimitta -the original cause; upādāna -the material cause; lañā -with. Just as the external energy consists of two parts-the efficient cause [nimitta] and the material cause [upādāna], māyā being the efficient cause and pradhāna the material cause-so Lord Viṣṇu, the Supreme Personality of Godhead, assumes two forms to create the material world with the efficient and material causes.
"The two kinds of senses are the ten external senses and the one internal sense, the mind. Thus there are eleven senses. According to Kapila, material nature is eternal and all-powerful. Originally there is no spirit, and matter has no cause. Matter itself is the chief cause of everything. It is the all-pervading cause of all causes. The Sāṅkhya philosophy regards the total energy (mahat-tattva), the false ego and the five objects of sense perception as the seven diverse manifestations of material nature, which has two features, known as the material cause and efficient cause. The puruṣa, the enjoyer, is without transformation, whereas material nature is always subject to transformation. But although material nature is inert, it is the cause of enjoyment and salvation for many living creatures. Its activities are beyond the conception of sense perception, but still one may guess at them by superior intelligence. Material nature is one, but because of the interaction of the three qualities, it can produce the total energy and the wonderful cosmic manifestation. Such transformations divide material nature into two features, namely the efficient and material causes. The puruṣa, the enjoyer, is inactive and without material qualities, although at the same time He is the master, existing separately in each and every body as the emblem of knowledge. By understanding the material cause, one can guess that the puruṣa, the enjoyer, being without activity, is aloof from all kinds of enjoyment or superintendence. Sāṅkhya philosophy, after describing the nature of prakṛti (material nature) and puruṣa (the enjoyer), asserts that the creation is only a product of their unification or proximity to one another. With such unification the living symptoms are visible in material nature, but one can guess that in the person of the enjoyer, puruṣa, there are powers of control and enjoyment. When the puruṣa is illusioned for want of sufficient knowledge, He feels Himself to be the enjoyer, and when He is in full knowledge He is liberated. In the Sāṅkhya philosophy the puruṣa is described to be always indifferent to the activities of prakṛti.