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ŚB 12.10.31-32

सृष्ट्वेदं मनसा विश्वमात्मनानुप्रविश्य य: ।
गुणै: कुर्वद्भ‍िराभाति कर्तेव स्वप्नद‍ृग् यथा ॥ ३१ ॥
तस्मै नमो भगवते त्रिगुणाय गुणात्मने ।
केवलायाद्वितीयाय गुरवे ब्रह्ममूर्तये ॥ ३२ ॥
sṛṣṭvedaṁ manasā viśvam
ātmanānupraviśya yaḥ
guṇaiḥ kurvadbhir ābhāti
karteva svapna-dṛg yathā
tasmai namo bhagavate
tri-guṇāya guṇātmane
kevalāyādvitīyāya
gurave brahma-mūrtaye

Synonyms

sṛṣṭvācreating; idamthis; manasāby His mind, simply by His desire; viśvamthe universe; ātmanāas the Supersoul; anupraviśyasubsequently entering; yaḥwho; guṇaiḥby the modes of nature; kurvadbhiḥwhich are acting; ābhātiappears; kartā ivaas if the doer; svapna-dṛka person who is seeing a dream; yathāas; tasmaiunto Him; namaḥobeisances; bhagavateunto the Supreme Personality of Godhead; tri-guṇāyawho possesses the three modes of nature; guṇa-ātmanewho is the ultimate controller of the modes of nature; kevalāyato the pure; advitīyāyawho has no equal; guravethe supreme spiritual master; brahma-mūrtayethe personal form of the Absolute Truth.

Translation

I offer my obeisances to that Supreme Personality of Godhead, who has created this entire universe simply by His desire and then entered into it as the Supersoul. By making the modes of nature act, He seems to be the direct creator of this world, just as a dreamer seems to be acting within his dream. He is the owner and ultimate controller of the three modes of nature, yet He remains alone and pure, without any equal. He is the supreme spiritual master of all, the original personal form of the Absolute Truth.

Purport

The Supreme Lord releases His material potencies, and by their interaction creation takes place. The Lord remains aloof, as the supreme transcendental entity. Still, because the entire creation unfolds according to His design and will, His controlling hand is perceived within all things. People thus imagine that God is the direct builder of this world, although He remains aloof, creating through the manipulation of His multifarious potencies.