सर्गभेदाः — अविद्या, स्रोतोभेदाः, नव सर्गाः, देवासुरादिसृष्टिः, वेद-यज्ञप्रादुर्भावः
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
ଦ୍ୱିତୀୟ ସୃଷ୍ଟି ହେଉଛି ତନ୍ମାତ୍ରାମାନଙ୍କର ସୃଷ୍ଟି; ତାପରେ ଭୂତସର୍ଗ—ସ୍ଥୂଳ ଭୂତମାନଙ୍କର ସୃଷ୍ଟି—ବୋଲି ସ୍ମୃତ। ତୃତୀୟଟି ବୈକାରିକ ସର୍ଗ; ଏହାକୁ ‘ଐନ୍ଦ୍ରିୟକ ସର୍ଗ’ ମଧ୍ୟ କୁହାଯାଏ—ଇନ୍ଦ୍ରିୟମାନଙ୍କର ଉଦ୍ଭବ।
Sage Parāśara (teaching Maitreya)
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.