तन्मात्राणां द्वितीयश् च भूतसर्गस् तु स स्मृतः वैकारिकस् तृतीयस् तु सर्ग ऐन्द्रियकः स्मृतः
tanmātrāṇāṃ dvitīyaś ca bhūtasargas tu sa smṛtaḥ vaikārikas tṛtīyas tu sarga aindriyakaḥ smṛtaḥ
The second creation is declared to be that of the subtle elements (tanmātras). Next is remembered the bhūtasarga, the creation of the gross elemental beings. The third is known as the vaikārika creation, also called the aindriyaka sarga—the arising of the senses.
Sage Parāśara (teaching Maitreya)
Speaker: Parasara
Topic: Identification of subsequent sargas: tanmātra-sarga, bhūta-sarga, and vaikārika/aindriyaka (sense) creation
Teaching: Cosmological
Quality: systematic
Creation Stage: Secondary
Concept: After Mahat, creation proceeds through tanmātras (subtle potentials), then bhūtas (gross elements), and then the vaikārika/aindriyaka emergence of the senses.
Vedantic Theme: Maya
Application: Map experience from senses to subtle impressions; practice sense-restraint (indriya-nigraha) by recognizing their cosmological and psychological arising.
Vishishtadvaita: The world and senses are real evolutes of prakriti under the Supreme’s rule, enabling purposeful engagement in dharma and bhakti rather than world-negation.
Vishnu Form: Para-Brahman
Jagat Karana: Yes
This verse places tanmātras as a distinct stage of creation—subtle potentials that precede and enable the manifestation of gross elements and embodied experience.
He identifies it as the third creation: the evolution of the indriyas (senses), a key step that makes perception and worldly interaction possible after subtle and gross principles are established.
Even while describing Sāṅkhya-like categories, the Vishnu Purana frames the ordered unfolding of subtle-to-gross creation as occurring under the supreme governance of Vishnu, the sustaining Reality behind cosmic evolution.