604
Śrīmad-Bhāgavatam
[Canto 2, Ch. 10]
smoke (when the smoke passes over the sky so many forms appear resembling many known and unknown manifestations), the sparks are compared to living entities, and the flames are compared to material nature,  pradhāna . One must know that each and every one of them is effective simply by being empowered by the quality of fire (original). Therefore every one of them, namely the material nature, the cosmic manifestation and the living entities, are all but different energies of the Lord (fire). Therefore those who accept the material nature as the original cause ( prakṛti , the cause of creation according to Sāṅkhya philosophy) of cosmic manifestation are not correct in their conclusion. The material nature has no separate existence without the Lord. Therefore, setting aside the Supreme Lord as the cause of all causes is the logic of  ajagalastan , or trying to milk the nipples on the neck of the goat. The nipples on the neck of a goat may seem like sources of milk, but it will be foolish to try to get milk from such nipples.
TEXT 46
अयं तु ब्रह्मणः कल्पः सविकल्प उदाहृतः । विधिः साधारणो यत्र सर्गाः प्राकृतवैकृताः ॥४६॥
ayam tu brahmaṇaḥ kalpaḥ sa-vikalpa udāhṛtaḥ vidhiḥ sādhāraṇo yatra sargāḥ prākṛta-vaikṛtāḥ
ayam —this process of creation and annihilation;  tu —but;  brahmaṇaḥ —of Brahmā;  kalpaḥ —his one day;  sa-vikalpaḥ —along with the duration of the universes;  udāhṛtaḥ —exemplified;  vidhiḥ —regulative principles;  sādhāraṇaḥ —in summary;  yatra —wherein;  sargāḥ —creation;  prākṛta —in the matter of material nature;  vaikṛtāḥ —disbursement.
TRANSLATION
This process of creation and annihilation described herein is in summary the regulative principle during the duration of Brahmā's one day, as well as the creation of mahat in which the material nature is dispersed.
PURPORT
There are three different types of creation, called  mahākalpa ,  vikalpa  and  kalpa . In the  mahākalpa  the Lord assumes the first incarnation of