Now I will explain how the Universal Lord (Virāt puruśa) Nārāyaṇa divides that single energy of creation into three energies.
From the manifold forms of the energies of action (kriya śakti) that emanate from space within the body of Universal Lord, the sense energy (indriya shakti), mental energy (mānasika shakti), bodily energy (deha shakti) and from them the life-force (prana-devata) which is the form of all actions, emerged.
Just as the attendants abide by the orders of the king, the senses began to engage in actions in accordance with the orders of the life-force (prāṇa-devata). When the life-force halts its actions, these senses also stop their activities in totality.
Due to the movement of the life-force in the abdomen of the Universal Lord, hunger and thirst are born. When the Virāt Puruśa desired to eat and drink, he opened his mouth, with this jaws were created. In it a tongue emerged. After this the six tastes were born. The tongue relishes these six tastes.
When the Virāt Puruśa desired to speak, the organ of speech (vāgendriya) as well as Fire God, its presiding deity was born from His face. Speech which is under both their control was also born.
After this Virāt Puruśa continued to remain in the waters for a long period of time.
Due to the increased intensity of the movement of vital airs within Him, nostrils emerged. When He desired to smell, nose (the organ of smell) was created along with wind, its presiding deity which carries the smells.
In the initial period, His body was lusterless. He then desired to see himself due to which eyes, the power of vision (netrendriya) and Sun, its presiding deity, emerged. With this He was able to see Himself.
The Universal Lord now wanted to hear the description given about Him in the Vedas. With this two ears, the organ of hearing which grants the capacity to hear manifested along with Vag-devata, their presiding deity.
The Universal Lord now desired to check the characteristics of physical matter such as its lightness, heaviness, delicateness, heat and cold. With this, skin was created along with pores containing tree-like hair. Also, air which is both within and outside the skin, and the sensation of touch (sparshendriya) emerged.
When He developed the desire to engage in multifold actions, hands emerged along with their presiding deity Indra. Strength (energy) and actions also manifested.
The Universal form, now desired to walk. Instantly, two legs manifested together with Vishnu, who is the presiding deity for legs. The human beings move with these two feet and using hands gather with their energy material that is needed for performing sacrificial rituals (Yagna).
For the purposes of enjoying bodily sensual pleasures, for begetting children and for enjoying heavenly comforts, genitals and organs of reproduction emerged. These two take shelter in sensual desires.
When the Virāt Puruśa desired to eliminate the wastes from the food he had eaten, organ of excretion, anus and Mitra, their presiding deity, were created. The action of excretion was also born. The excretory matter and the organ of excretion take shelter in their presiding deity Mitra.
The Virāt Puruśa decided to move from one body to another endlessly by exiting a body through its apāna mārga (downward moving air). With this His navel which shelters apāna came into existence along with the downward-moving apāna wind. Mrtyu is the presiding deity for apāna. Death takes shelter in apāna and in its presiding deity.
Abdomen, intestines and nādis were created In the Universal Lord, who desired to eat and drink. Rivers and oceans are their presiding deities. Eating sumptuous food and good health are dependent upon their presiding deities.
To that Puruśa who desired to know in totality about the illusory power (māya), heart along with its sense organ (indriya) called mind and Moon, the presiding deity of mind, were created. With this, the Puruśa attained the complete knowledge about objects. Desire towards them also emerged.
Then in the body of the Virāt Puruśa the seven body-building elements viz., the outer skin, the inner skin which lies just below the outer skin, muscles, blood, fat, bones and bone-marrow were formed using earth, water and fire elements. Life-force (prana) was created through the medium of the space, air and water elements.
Sense organs grasp sound and other subtle perceptions that are born from egoism (ahamkara). Mind is the originating source for anger, desire, jealousy and other disturbances. Intellect (buddhi) causes the experiential knowledge of all objects.
O Emperor! I have explained to you the gross form of the Lord who is enveloped with the 8 elements including earth.
Ataḥ paraṁ sūkṣmatamam avyaktaṁ nirviśeṣaṇam
Anādi-madhya-nidhanaṁ nityaṁ vāṅ-manasaḥ param
The minutely subtle body, which is the cause for this gross body, is beyond the understanding of the senses. It is beyond comparison with any known object. It has no beginning, no middle and no end. It is beyond time. It is eternal. It is beyond the scope of speech or mind. This is the subtle form of the Lord.
I have described to you both the gross and subtle forms of that Lord. Both of which are His illusory creations. Therefore supremely knowledgeable Jnanis do not accept either of them as the true essence of that Supreme Lord.
The Supreme Lord is devoid of all actions. Even then, taking on the form of the creator, He appears as if He is involved in actions. Srihari, who is the form of that Supreme Lord, is creating sound and the objects that can be known through sound.
Om Narayanāya namah!