Although not existing previously, what appears to exist now, created by transformation, by rajoguṇa, is the effect of Brahman, which is independent, and the revealer of all else. Thus the universe whose variety is created by the senses, the sense objects, the mind and the elements of physical nature is only Brahman. Having concluded that there is no difference between the effect and cause, revealed and revealer, based on those two conclusions the Lord now explains that Brahman is nondifferent from the universe. What did not exist previously, and appears to exist now, arises from transformations (vaikārikaḥ) such as mahat-tattva and other elements. It is an effect of Brahman through operation of rajoguṇa (rajasa-sargaḥ). Brahman however is independently perfect. It is not an effect. It is the revealer (jyotiḥ). Because of Brahman, there exist senses, tan-mātras, mind (ātmā), and the five gross elements (vikāra). By these arises the universe with variety. But it is only Brahman.