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 Sāṅkhya philosopher accepts three kinds of evidences, namely direct perception, hypothesis and traditional authority. When such evidence is complete, everything is perfect. The process of comparison is within such perfection. Beyond such evidence there is no proof. There is not much controversy regarding direct perceptional evidence or authorized traditional evidence. The Sāṅkhya system of philosophy identifies three kinds of procedures-namely, parimāṇāt (transformation), samanvayāt (adjustment) and śaktitaḥ (performance of energies)-as the causes of the cosmic manifestation."