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 living entity in material nature thus follows the ways of life, enjoying the three modes of nature. This is due to his association with that material nature. Thus he meets with good and evil among various species.' The soul is given different types of bodies. For example, were souls not given varieties of tree bodies, the different varieties of fruits and flowers could not be produced. Each class of tree produces a particular kind of fruit and flower; it is not that there is no distinction between the different classes. An individual tree does not produce flowers of different colors or fruits of different tastes. There are demarcated classes, as we find them among humans, animals, birds and other species. There are innumerable living entities, and their activities, performed in the material world according to the different qualities of the material modes of nature, give them the chance to have different kinds of life.