உருவாக்கம் - பிருஹத் பராசர ஹோர சாஸ்திரம்

13-15. The three powers are Sri Shakti (Mother Lakshmi) with Sattva-Gun, Bhu Shakti (Mother-Earth) with Rajo-Gun and Nil Shakti with Tamo-Gun. Apart from the three, the fourth kind of Vishnu, influenced by Sri Shakti and Bhoo Shakti, assumes the form of Shankarshan with Tamo-Gun, of Pradyumna with Rajo-Gun and of Anirudh with Sattva-Gun.

16-17. Mahatatwa, Ahamkar and Ahamkar Murti and Brahma, are born from Shankarshan, Pradyumna and Anirudh, respectively. All these three forms are endowed with all the three Gunas, with predominance of the Gun due to their origin.

18-19. Ahamkar is of three classes, i.e. with Sattvic, Rajasic and Tamasic dispositions. Divine class, sensory organs and the five primordial compounds (space, air, fire, water and earth) are, respectively, from the said three Ahamkaras.

20. Lord Vishnu, coupled with Sri Shakti, rules over the three worlds. Coupled with Bhoo Shakti, He is Brahma causing the Universe. Coupled with Neel Shakti, He is Shiva, destroying the Universe.

21-24. The Lord is in all beings and the entire Universe is in Him. All beings contain both Jivatma and Paramatmansas. Some have predominance of the former, while yet some have the latter in predominance. Paramatmans is predominant in the Grahas, viz. Surya etc. and Brahma, Shiva and others. Their powers, or consorts too have predominance of Paramatmans. Others have more of Jivatmans.