In this verse, the Supreme Personality of Godhead, Viṣṇu, is ascertained to be the original cause of creation. Śrīdhara Svāmī, in his commentary Bhāvārtha-dīpikā, replies to the idea that prakṛti and puruṣa are the causes of the cosmic manifestation. As stated herein, paraṁ pradhānaṁ puruṣaṁ viśvam anyam: “He is the supreme cause, represented as the male and female creative energies. Although different from this universe, He exists in His universal form [ virāṭ rūpa ].” The word prakṛti, which is used to indicate the source of generation, refers to the material energy of the Supreme Lord, and the word puruṣa refers to the living entities, who are the superior energy of the Lord. Both the prakṛti and puruṣa ultimately enter the Supreme Lord, as stated in Bhagavad-gītā ( prakṛtiṁ yānti māmikām ).

Although prakṛti and puruṣa superficially appear to be the causes of the material manifestation, both are emanations of different energies of the Supreme Lord. Therefore the Supreme Lord is the cause of prakṛti and puruṣa. He is the original cause ( sarva-kāraṇa-kāraṇam ). The Nāradīya Purāṇa says:

avikāro ’pi paramaḥ prakṛtis tu vikāriṇī anupraviśya govindaḥ prakṛtiś cābhidhīyate

Both the prakṛti and puruṣa, which are inferior and superior energies, are emanations from the Supreme Personality of Godhead. As explained in Bhagavad-gītā ( gām āviśya ), the Lord enters the prakṛti, and then the prakṛti creates different manifestations. The prakṛti is not independent or beyond His energies. Vāsudeva, Lord Śrī Kṛṣṇa, is the original cause of everything. Therefore the Lord says in Bhagavad-gītā (10.8) :

ahaṁ sarvasya prabhavo mattaḥ sarvaṁ pravartate iti matvā bhajante māṁ budhā bhāva-samanvitāḥ

“I am the source of all spiritual and material worlds. Everything emanates from Me. The wise who perfectly know this engage in My devotional service and worship Me with all their hearts.” In Śrīmad-Bhāgavatam (2.9.33) the Lord also says, aham evāsam evāgre: “Only I existed before the creation.” This is confirmed in the Brahmāṇḍa Purāṇa as follows:

smṛtir avyavadhānena prakṛtitvam iti sthitiḥ ubhayātmaka-sūtitvād vāsudevaḥ paraḥ pumān prakṛtiḥ puruṣaś ceti śabdair eko ’bhidhīyate

To generate the universe, the Lord acts indirectly as the puruṣa and directly as the prakṛti. Because both energies emanate from Lord Vāsudeva, the all-pervasive Supreme Personality of Godhead, He is known as both prakṛti and puruṣa. Therefore Vāsudeva is the cause of everything ( sarva-kāraṇa-kāraṇam ).