I shall now narrate to you how this creation appears to have emerged from the one pure undivided cosmic being.
This universe is in fact the eternal effulgent infinite consciousness which generates within itself the knowable with an idea concerning its form, and an enquiry concerning itself. Thus is space bought into being. When, after a considerable time the consciousness of creation becomes strong in the infinite being, the future jīva (living cosmic soul — also known as Hiranyagarbha) arises within it: and the infinite abandons, as it were, its supreme state, to limit itself as the jīva. However, even then Brahman remains the infinite, and there is no real transformation into any of these.
In space, the faculty of sound manifest itself. Then comes into being egotism which is vital to further creation of the universe, and, at the same time, the factor known as time. All this happens merely by the creative-thought inherent in the cosmic being, not as real transformation of the infinite.
By the similar exercise of the creative-thought, air is created. Consciousness which is surrounded by all these is called the jīva which gives rise to all the different elements in the world.
Even so, when this consciousness thought: ‘I am light’, source of light like the sun, etc., were instantly created. Similarly water and earth were created.
All these fundamental elements continued to act upon one another – as experiencer and experience — and the entire creation comes into being like ripples on the surface of the ocean.
The five elements are the seed of which the world is the tree; and the eternal consciousness is the seed for the elements. As is the seed, so is the fruit (tree). Therefore, the world is nothing but Brahman the absolute.