Text 17|
Divisions of the Creation
397
due to the presence of the Supreme Lord. In the second, the false ego is generated in which the material ingredients, material knowledge and material activities arise.
PURPORT
The first emanation from the Supreme Lord for material creation is called  mahat-tattva . The interaction of the material modes is the cause of false identification or the sense that a living being is made of material elements. This false ego is the cause of identifying the body and mind with the soul proper. Material resources and the capacity and knowledge to work are all generated in the second term of creation, after the  mahat-tattva .  jñāna  indicates the senses which are sources of knowledge, and their controlling deities. Work entails the working organs and their controlling deities. All these are generated in the second creation.
TEXT 16
भूतसर्गस्तृतीयस्तु तन्मात्रो द्रव्यशक्तिमान् ।
चतुर्थ ऐन्द्रियः सर्गो यस्तु ज्ञानक्रियात्मकः ॥१६॥
bhūta-sargas tṛtīyas tu tanmātro dravya-śaktimān caturtha aindriyaḥ sargo yas tu jñāna-kriyātmakaḥ
bhūta-sargaḥ—creation of matter; tṛtīyaḥ—is the third; tu—but; tat-mātraḥ—sense perception; dravya—of the elements; śaktimān—generator; caturthaḥ—the fourth; aindriyaḥ—in the matter of the senses; sargaḥ—creation; yaḥ—that which; tu—but; jñāna—knowledge acquiring; kriyā—working; ātmakaḥ—basically.
TRANSLATION
The sense perceptions are created in the third creation, and from these the elements are generated. The fourth creation is the creation of knowledge and of working capacity.
TEXT 17
वैकारिको देवसर्गः पञ्चमो यन्मयं मनः ।
षष्ठस्तु तमसः सर्गो यस्त्वबुद्धिकृतः प्रमोः ॥१७॥