766
Śrīmad-Bhāgavatam
[ Canto 3, Ch. 20 ]
that Viṣṇu is the cause of creation. From  Bhagavad-gītā  also we learn that  prakṛti  begins to work and is still working under Kṛṣṇa's or Viṣṇu's glance of superintendence, but the Supreme Personality of Godhead is unchangeable. One should not misunderstand that because the creation emanates from the Supreme Personality of Godhead, He has therefore transformed into this material cosmic manifestation. He exists in His personal form always, but the cosmic manifestation takes place by His inconceivable potency. The workings of that energy are difficult to comprehend, but it is understood from Vedic literature that the conditioned soul creates his own destiny and is offered a particular body by the laws of nature under the superintendence of the Supreme Personality of Godhead, who always accompanies him as Paramātmā.
TEXT 13
रजःप्रधानान्महतस्त्रिलिङ्गो दैवचोदितात् । 
  जातः ससर्ज भूतादिर्वियदादीनि पञ्चशः ॥१३॥
rajaḥ-pradhānān mahatas 
  trilingo daiva-coditāt 
  jātaḥ sasarja bhūtādir 
  viyad-ādīni pañcaśaḥ
rajas-pradhānāt—in which the element of rajas, or passion, predominates; mahataḥ—from the mahat-tattva; tri-lingaḥ—of three kinds; daiva-coditāt—impelled by superior authority; jātaḥ—was born; sasarja—evolved; bhūta-ādiḥ—the false ego (origin of the material elements); viyat—the ether; ādīni—beginning with; pañcaśaḥ—in groups of five.
TRANSLATION
As impelled by the destiny of the jīva, the false ego, which is of three kinds, has evolved from the mahat-tattva, in which the element of rajas predominates. From the ego, in turn, evolved many groups of five principles.
PURPORT
The primordial matter or  prakṛti , material nature, consisting of three modes, generates four groups of five. The first group is called elementary and consists of earth, water, fire, air and ether. The second group of five is called  tanmātra , referring to the subtle elements (sense objects): sound,