Creates His minor parts and parcels

yasya brahmādayo devā
vedā lokāś carācarāḥ
nāma-rūpa-vibhedena
phalgvyā ca kalayā kṛtāḥ

yathārciṣo ’gneḥ savitur gabhastayo
niryānti saṁyānty asakṛt sva-rociṣaḥ
tathā yato ’yaṁ guṇa-sampravāho
buddhir manaḥ khāni śarīra-sargāḥ

sa vai na devāsura-martya-tiryaṅ
na strī na ṣaṇḍho na pumān na jantuḥ
nāyaṁ guṇaḥ karma na san na cāsan
niṣedha-śeṣo jayatād aśeṣaḥ

TRANSLATION

The Supreme Personality of Godhead creates His minor parts and parcels, the jīva-tattva, beginning with Lord Brahmā, the demigods and the expansions of Vedic knowledge [Sāma, Ṛg, Yajur and Atharva] and including all other living entities, moving and nonmoving, with their different names and characteristics. As the sparks of a fire or the shining rays of the sun emanate from their source and merge into it again and again, the mind, the intelligence, the senses, the gross and subtle material bodies, and the continuous transformations of the different modes of nature all emanate from the Lord and again merge into Him. He is neither demigod nor demon, neither human nor bird or beast. He is not woman, man, or neuter, nor is He an animal. He is not a material quality, a fruitive activity, a manifestation or nonmanifestation. He is the last word in the discrimination of “not this, not this,” and He is unlimited. All glories to the Supreme Personality of Godhead!

PURPORT

This is a summary description of the Supreme Personality of Godhead’s unlimited potency. That supreme one is acting in different phases by manifesting His parts and parcels, which are all simultaneously differently situated by His different potencies (parāsya śaktir vividhaiva śrūyate). Each and every potency is acting quite naturally (svābhāvikī jnāna-bala-kriyā ca). Therefore the Lord is unlimited. Na tat-samaś cābhyadhikaś ca dṛśyate: nothing is equal to Him, nor is anything greater than Him. Although He manifests Himself in so many ways, personally He has nothing to do (na tasya kāryaṁ karaṇaṁ ca vidyate), for everything is done by expansions of His unlimited energies.