Daśa-lakṣaṇam: The Ten Topics, Virāṭ-Puruṣa Sense-Manifestation, and the Supreme Shelter (Āśraya)
निदिध्यासोरात्ममायां हृदयं निरभिद्यत । ततो मनश्चन्द्र इति सङ्कल्प: काम एव च ॥ ३० ॥
nididhyāsor ātma-māyāṁ hṛdayaṁ nirabhidyata tato manaś candra iti saṅkalpaḥ kāma eva ca
Cuando surgió el deseo de contemplar las obras de Su propia energía (ātma-māyā), se manifestó el corazón; luego aparecieron la mente, la luna como deidad regente de la mente, la determinación (saṅkalpa) y el deseo (kāma).
The heart of every living entity is the seat of the Supersoul, Paramātmā, a plenary expansion of the Supreme Personality of Godhead. Without His presence the living entity cannot get into the working energy according to his past deeds. The living entities who are conditioned in the material world are manifested in the creation in terms of respective inclinations inherent in them, and the requisite material body is offered to each and every one of them by the material energy under the direction of the Supersoul. This is explained in the Bhagavad-gītā (9.10) . When, therefore, the Supersoul is situated in the heart of the conditioned soul, the requisite mind is manifested in the conditioned soul, and he becomes conscious of his occupation as one is conscious of his duty after waking up from slumber. Therefore the material mind of the living entity develops when the Supersoul sits on his heart, after which the mind, the controlling deity (moon), and then the activities of the mind (namely thinking, feeling and willing) all take place. The activities of the mind cannot begin without the manifestation of the heart, and the heart becomes manifested when the Lord wants to see the activities of the material creation.
This verse states that when the Lord contemplated His own māyā, the heart (inner organ) manifested, and from it the mind arose, presided over by Candra.
The Bhāgavatam identifies Candra (the moon-god) as the presiding deity of the mind, indicating a cosmic governance of mental functions within Vedic cosmology.
It highlights that intention (saṅkalpa) and desire (kāma) naturally arise with the mind; a devotee can purify them by aligning resolve and desire toward bhakti—remembering and serving the Lord.