Śrīmad-Bhāgavatam 11.22.17
సర్గాదౌ ప్రకృతిర్హ్యస్య కార్యకారణరూపిణీ ।
సత్త్వాదిభిర్గుణైర్ధత్తే పురుషోఽవ్యక్త ఈక్షతే ॥ ౧౭ ॥
sargādau prakṛtir hy asya
[sargaadau prakritir hy asya]
kārya-kāraṇa-rūpiṇī
[kaarya-kaarana-roopinee]
sattvādibhir guṇair dhatte
[sattvaadibhir gunair dhatte]
puruṣo ’vyakta īkṣate
[purusho ’vyakta eekshate]
Word-for-word
sarga
—
of creation
ādau
—
in the beginning
prakṛtiḥ
—
the material nature
hi
—
indeed
asya
—
of this universe
kārya
—
the manifest products
kāraṇa
—
and subtle causes
rūpiṇī
—
embodying
sattva-ādibhiḥ
—
by means of goodness, passion and ignorance
guṇaiḥ
—
the modes
dhatte
—
assumes its position
puruṣaḥ
—
the Supreme Lord
avyaktaḥ
—
not involved in material manifestation
īkṣate
—
witnesses.
Blended reading (Sanskrit + English inline)
sargādau prakṛtir hy asya
sarga
of creation
ādau
in the beginning
prakṛtiḥ
the material nature
kārya-kāraṇa-rūpiṇī
sattvādibhir guṇair dhatte
hi
indeed
asya
of this universe
kārya
the manifest products
kāraṇa
and subtle causes
puruṣo ’vyakta īkṣate
rūpiṇī
embodying
sattva-ādibhiḥ
by means of goodness, passion and ignorance
guṇaiḥ
the modes
dhatte
assumes its position
puruṣaḥ
the Supreme Lord
avyaktaḥ
not involved in material manifestation
īkṣate
witnesses.
In the beginning of creation nature assumes, by the modes of goodness, passion and ignorance, its form as the embodiment of all subtle causes and gross manifestations within the universe. The Supreme Personality of Godhead does not enter the interaction of material manifestation but merely glances upon nature.
Purport
The Personality of Godhead is not subject to transformation like the subtle and gross material elements. Thus the Lord is avyakta, or not materially manifest at any stage of cosmic evolution. Regardless of the specific method of cataloging the material elements, the Lord remains the ultimate creator, maintainer and annihilator of the total cosmic situation.
— A.C. Bhaktivedanta Swami Prabhupāda
Gauḍīya Ācāryas
Viśvanātha Cakravartī Ṭhākura
Gauḍīya
Translation
Taking the form of the causal and resulting (kāraṇa and kārya) elements, prakṛti accepts creation and destruction of the universe through the guṇas. The Lord does not undergo transformation but merely remains the witness.
Uddhava asked with what intention the sages have described the elements in various ways. Kṛṣṇa shows the conclusion of their opinions. Kārya refers to the sixteen transformations—the eleven senses and the five gross elements. Kāraṇa refers to mahat-tattva, ahaṅkāra and the five tan-mātras. Prakṛti, taking these forms, assumes the position of creation and destruction by the guṇas. Prakṛti is the material cause (upādāna). The Lord, who undergoes no transformation, the indirect cause (nimitta), simply witnesses this. The Lord is different from prakṛti which undergoes transformation.
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Source: vedabase.io