Maitreya said: Seeing the sleeping state in creating the universe because the elements were unmixed, the Lord, first by his energy of cohesion, appearing through time, and then as antaryāmī, entered the twenty-three elements simultaneously. The Sixth Chapter describes how, when the Paramātmā enters, the universal form appears along with the elements. The adhibhūta, adhyātma and adhidaiva aspects in his body are described. The elements such as mahat-tattva are called the Lord’s śakti (sva-śaktīnām) because they are the effect of his māyā-śakti. Seeing (niśāmya) the condition of activities for creation in a sleeping state, with a state of unmixed elements, the Lord, supporting this energy, prakṛti, whose identity becomes know by time (kāla-saṁjñām)—along with this prakṛti-- entered into it. “Entering while holding prakṛti” means that first he entered the elements by his energy causing cohesion, and then, after a thousand years, he entered the elements as Paramātmā. The twenty-three elements are mahat-tattva, ahaṅkāra, five tan-mātras, five gross elements, and eleven senses. mūla-prakṛtir avikṛtir mahadādyāḥ prakṛti-vikṛtayaḥ sapta ṣoḍaśakas tu vikāro na prakṛtir na vikṛtiḥ pūruṣaḥ Mūla-prakṛti is unchanged. Transformations of prakrṭi are seven (mahat-tattva, ahaṅkāra and five tan-mātras), which further transform into sixteen (five gross elements and eleven senses). Prakrṭi remains separate and puruṣa do not transform. Sāṅkhya-kārikā by Īśvara-kṛṣṇa Tat sṛṣṭvā tad evānuprāviśat Having created the universe, the Lord entered it. Taittiīrya Upaniṣad 2.6