Prakrṭi is the material cause, the puruṣa is the foundational cause. Time, the indirect cause, is the agitator of prakṛti. I am all three. How is the Supreme Lord the highest cause? Prakṛti is famous as the material cause (upādāna) of the effect, the universe. The puruṣa (Supreme Lord) is the adhiṣṭhāna-kāraṇa, the foundational cause (ādhāraḥ), according to some. Time is the indirect cause (nimitta), agitating the guṇas. I, as Brahman, am all of these three, since prakṛti is my śakti, the puruṣa is my aṁśa, and time is my form of action. Because prakṛti is the material cause, I am the material of the universe. But though matter undergoes change, I do not. Though prakṛti is my śakti, it is not my svarūpa-śakti but my external energy. I am famous in scriptures as being beyond māyā in my svarūpā.