This is a description of the history of the universal creation. The first cause is the Lord Himself, the Supreme Person. From Him, Brahmā is created, and Brahmā takes charge of the affairs of the universe. The universal affairs of the material creation depend upon the material energy of the Supreme Personality of Godhead, who is therefore the cause of the material creation. The entire cosmic manifestation is described herein as guṇa-vigrahaḥ, the form of the Lord’s qualities. From the cosmic universal form, the first creation is Lord Brahmā, who is the cause of all living entities. In this regard, Śrīla Madhvācārya describes the unlimited attributes of the Lord:

praty-ekaśo guṇānāṁ tu niḥsīmatvam udīryate tadānantyaṁ tu guṇatas te cānantā hi saṅkhyayā ato ’nanta-guṇo viṣṇur guṇato ’nanta eva ca

Parāsya śaktir vividhaiva śrūyate: the Lord has innumerable potencies, all of which are unlimited. Therefore the Lord Himself and all His qualities, forms, pastimes and paraphernalia are also unlimited. Because Lord Viṣṇu has unlimited attributes, He is known as Ananta.