श्रुत्वा ऋषं परत्वेन श्रुतास्तस्माच्छ्रुतर्षयः अव्यक्तात्मा महात्मा वा-हंकारात्मा तथैव च //
śrutvā ṛṣaṃ paratvena śrutāstasmācchrutarṣayaḥ avyaktātmā mahātmā vā-haṃkārātmā tathaiva ca //
परत्वेन ऋषिं श्रुत्वा ये श्रुताः, ते तस्माच्छ्रुतर्षयः; ते च त्रिविधमात्मानं व्याचक्षते—अव्यक्तात्मानं, महात्मानं, तथा अहंकारात्मानं च॥
It frames creation in Sāṅkhya terms: from the Unmanifest (avyakta) arises the Great Principle (mahat), and from that the Ego-principle (ahaṃkāra)—a standard chain used to explain cosmic manifestation and its re-absorption in pralaya.
Indirectly, it grounds dharma in self-knowledge: by discerning the unmanifest, cosmic intellect, and ego, a king or householder can restrain ego-driven action and govern/act with steadiness and detachment—an ethical outcome frequently emphasized in Purāṇic instruction.
No direct Vāstu or ritual rule is stated; the verse supplies metaphysical vocabulary (avyakta–mahat–ahaṃkāra) that later supports Purāṇic temple/ritual symbolism where cosmic principles are mapped onto iconography and sacred space.
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