Texts 31-32
sṛṣṭvedaṁ manasā viśvam
ātmanānupraviśya yaḥ
guṇaiḥ kurvadbhir ābhāti
karteva svapna-dṛg yathā
tasmai namo bhagavate
tri-guṇāya guṇātmane
kevalāyādvitīyāya
gurave brahma-mūrtaye
sṛṣṭvā — creating; idam — this; manasā — by His mind, simply by His desire; viśvam — the universe; ātmanā — as the Supersoul; anupraviśya — subsequently entering; yaḥ — who; guṇaiḥ — by the modes of nature; kurvadbhiḥ — which are acting; ābhāti — appears; kartā iva — as if the doer; svapna-dṛk — a person who is seeing a dream; yathā — as; tasmai — unto Him; namaḥ — obeisances; bhagavate — unto the Supreme Personality of Godhead; tri-guṇāya — who possesses the three modes of nature; guṇa-ātmane — who is the ultimate controller of the modes of nature; kevalāya — to the pure; advitīyāya — who has no equal; gurave — the supreme spiritual master; brahma-mūrtaye — the personal form of the Absolute Truth.
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.
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.