Srimad Bhagavatam — Ekadasha Skandha, Shloka 20
Sāṅkhya Enumeration of Tattvas, Distinction of Puruṣa–Prakṛti, and the Mechanics of Birth and Death
षडित्यत्रापि भूतानि पञ्चषष्ठ: पर: पुमान् । तैर्युक्त आत्मसम्भूतै: सृष्ट्वेदं समपाविशत् ॥ २० ॥
ṣaḍ ity atrāpi bhūtāni pañca ṣaṣṭhaḥ paraḥ pumān tair yukta ātma-sambhūtaiḥ sṛṣṭvedaṁ samapāviśat
Other philosophers speak of six elements: the five great elements and, as the sixth, the Supreme Personality of Godhead, Bhagavān. Endowed with the elements He has manifested from Himself, that Lord creates this universe and then personally enters within it.
Śrīla Śrīdhara Svāmī states that according to this philosophy, the ordinary living entity is included within the category of the Supersoul. This theory thus accepts only the Supreme Personality of Godhead and the five physical elements.
FAQs
This verse states that after creating the universe with His own energies, the Supreme Person also enters it as the indwelling presence (Paramātmā), sustaining and pervading the creation.
In the Uddhava Gītā, Kṛṣṇa teaches Uddhava discernment between matter and spirit—showing that the elements are created energies, while the Supreme Person is the transcendental cause who creates and then pervades the cosmos.
It encourages seeing the Lord’s presence within all beings and situations, fostering reverence, ethical conduct, and steady devotion rather than viewing the world as separate from the Divine.