Vidura’s Questions on Devotion and Sarga; Maitreya Begins the Account of Creation
सोऽप्यंशगुणकालात्मा भगवद्दृष्टिगोचर: । आत्मानं व्यकरोदात्मा विश्वस्यास्य सिसृक्षया ॥ २८ ॥
so ’py aṁśa-guṇa-kālātmā bhagavad-dṛṣṭi-gocaraḥ ātmānaṁ vyakarod ātmā viśvasyāsya sisṛkṣayā
That mahat-tattva, too, is a principle comprising portions, the guṇas, and time, and it lies within the vision of Bhagavān. Desiring to create, it differentiated itself into many forms, becoming the basis for the generation of this universe.
The mahat-tattva is the medium between pure spirit and material existence. It is the junction of matter and spirit wherefrom the false ego of the living entity is generated. All living entities are differentiated parts and parcels of the Personality of Godhead. Under the pressure of false ego, the conditioned souls, although parts and parcels of the Supreme Personality of Godhead, claim to be the enjoyers of material nature. This false ego is the binding force of material existence. The Lord again and again gives a chance to the bewildered conditioned souls to get free from this false ego, and that is why the material creation takes place at intervals. He gives the conditioned souls all facilities for rectifying the activities of the false ego, but He does not interfere with their small independence as parts and parcels of the Lord.
This verse links kāla (time) with the Lord’s creative manifestation, indicating that time is one of the Lord-connected principles through which the universe is generated and regulated.
Vidura approaches Maitreya to understand the Lord’s cosmic arrangement; Maitreya answers by describing how the Supreme Self manifests and initiates creation.
It cultivates humility and steadiness: recognizing that nature, time, and life’s changes operate under a higher divine order helps one live with responsibility, devotion, and detachment from anxiety.