In the Sankhya scriptures, He is indicated by diverse name, and regarded as having Infinity for his Soul. Of diverse forms and constituting the soul of the universe. He is regarded as One and Indestructible. The three worlds of infinite ingredients have been created by Him without assistance from any source and have been overwhelmed by him. In consequence of His manifold forms, He is said to be of universal form. Undergoing modifications He creates Himself by Himself. Endued with mighty energy, He first creates Consciousness and that Great Being called Prajapati endued with Consciousness. The Manifest (or Hiranyagarbha) is created from the Unmanifest. This is called by the learned the Creation of Knowledge. The creation of Mahan (or Virat) and Consciousness, by Hiranyagarbha, is the creation of Ignorance. Ascription of attributes (worthy of worship) and the destruction thereof, called respectively by the names of Ignorance and Knowledge by persons learned by the interpretation of the Srutis, then arose, referring to this, that, or the other of the three (viz., Akshara, Hiranyagarbha, or Virat). Know, O king, that the creation of the (subtile) elements from consciousness is the third. 3 In all kinds of consciousness is the fourth creation which flows modification of the third. This fourth creation comprises Wind and Light and Space and Water and Earth, with their properties of sound, touch, form, taste and scent. This aggregate of ten arose, without doubt, at the same time. The fifth creation, O monarch, is that which has arisen from combination of the primal elements (named above). This comprises the ear, the skin, the eyes, the tongue, and the nose forming the fifth, and speech, and the two hands, and the two legs, and the lower duct, and the organs of generation. The first five of these constitute the organs of knowledge, and the last five the organs of action. All these, with mind, arose simultaneously O king. These constitute the four and twenty topics that exist in the forms of all living creatures.

The twenty-fifth, which is Vishnu, is formless and, therefore, cannot be said to preside over the universe.