Śrīmad-Bhāgavatam 10.40.2
Blended reading (Sanskrit + English inline)
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mahān
—
the mahat-tattva
The total cosmic intelligence, first transformation of prakṛti stirred by the puruṣa's glance. Sāṅkhya names it; the Bhāgavatam consistently subordinates it to Bhagavān. Jīva Gosvāmī (Paramātma-sandarbha) ties this whole list to the Lord's antaryāmī presence.
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ajā
—
the unborn (material nature)
Feminine — prakṛti, the unborn she-goat of Śvetāśvatara 4.5 nourishing her three-coloured kids (sattva, rajas, tamas). She is unborn but dependent; her cause is the Lord's puruṣa-glance.
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vibudhāḥ
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the presiding deities
vi + budha — the awakened/wise ones. The devas governing eyes, ears, etc., are themselves caused by Him; Akrūra refuses to grant them any independence from the Person they serve.
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aṅga-bhūtāḥ
—
born from Your body
Compound: aṅga (body) + bhūtāḥ (have become). Every tattva is a limb-effect of His transcendental body — a deliberate, personalist reformulation of impersonal cosmology. Bhagavān has a body, and the cosmos is its emanation.
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hetavaḥ
—
causes
Plural — Sāṅkhya lists many causes, but verse 1 has already named Him as the hetu-hetu. Here Akrūra grants these tattvas the dignity of causality only because they live in His body.
All things in existence such as earth are expansions from the cid ananda purusa. All things of this universe, such as earth, water, fire air, ether and its origin, false ego (kham adi), mahat tattva, maya (aja), and pradhana, jiva, time, karma (adi), senses and sense objects, arise from this purusa.
Ādiḥ refers to ahaṅkāra, since ether’s origin (ādi) is ahaṅkāra. Similarly before māyā (ajā) there is the pure jīva (ādi). All of the causes of the universe arise from the limbs of your beautiful form. This means the jīva is the Lord’s amśa (not that he is created). The statement concludes that the form of the Lord is the highest truth. Since there is no transformation of him as the cause because of the acintya śakti, his birth takes place for the purpose of destroying illusion. This is the later purpose of this statement.
Ādiḥ refers to ahaṅkāra, since ether’s origin (ādi) is ahaṅkāra. Similarly before māyā (ajā) there is the pure jīva (ādi). Thus ahaṅkāra, mahattattva, prakṛti and jīva are four. Buddhi, and citta are included in manas. There are ten senses and five objects of the senses. Thus there are twenty-five in all. Vibudha refers to the devatās of the senses starting with the dik devatās including Vāyu, and then Candra (manas), Brahmā (buddhi), Rudra (ahaṅkāra) and Viṣnu (citta). Thus there are fourteen devatās. There are other causes of the universe: time, karma, svabhāva and their devatās as well. Or “There are many other causes.” Yes, but these arise from you. Then the list is given. They arise as vibhūtis of the Lord (aṅga-bhūtāḥ). Or O lord (aṅga)! They arise (bhūtāḥ) from you (te).
A weaver's body holds the loom, the thread, the dye, the design, and the very hands that work — yet none of these are the weaver. So earth, water, fire, air, ether, ego, mahat, prakṛti, mind, senses, sense-objects, devas — all twenty-four tattvas — are born of Bhagavān's body but are not Him. He is the personal source of the fabric, untouched by what He weaves.
My note
Source: vedabase.io