I offer my obeisances to that Supreme Lord, who has created this entire universe simply by his desire and has then entered into it as antaryāmī. By making the modes of nature act, he seems to be the direct creator of this world, just as a dreamer seems to be acting within his dream. I offer respects to the Lord, who manifests the three guṇas, who controls the guṇas, who is pure, without equal, who is the guru, the Brahman. The Lord creates the universe by his desire (manasā). Though his not the doer, since he acts through the guṇas, he appears to be the doer. This means he is not affected by the guṇas. Though the jīva creates dreams by ignorance he has no actually relationship with them. What then to speak of the Lord in relation to māyā. Guṇatmane means “unto the controller of the guṇas.”