Bhūtasarga-Prakaraṇa
Account of Elemental Creation from Avyakta to Mahat
शेषेभ्यो गुणातत्त्वेभ्यो महानिव तनुः स्मृतः / विभक्तिमानं मनुते विभागं मन्यते ऽपि वा
śeṣebhyo guṇātattvebhyo mahāniva tanuḥ smṛtaḥ / vibhaktimānaṃ manute vibhāgaṃ manyate 'pi vā
Among the remaining guṇa-tattvas, this is remembered as a subtle body like Mahat; it apprehends what is endowed with differentiation and also acknowledges division.