ततो ब्रह्मा भुवं नाम द्वितीयमसृजत्प्रभुः संकल्पयित्वा मनसा तमेव च महामनाः //
tato brahmā bhuvaṃ nāma dvitīyamasṛjatprabhuḥ saṃkalpayitvā manasā tameva ca mahāmanāḥ //
ต่อมา พระพรหมผู้เป็นเจ้า ผู้มีพระทัยยิ่งใหญ่ ครั้นตั้งปณิธานในพระหฤทัยแล้ว ก็ทรงสร้างโลกที่สองชื่อว่า ‘ภูวะ’ (ภูวรโลก) ขึ้นด้วย.
It describes creation (sarga), stating that Brahmā brings forth the second world, Bhuva, through mental resolve (saṅkalpa), not a dissolution episode.
Indirectly, it grounds dharma in cosmic order: rulers and householders are expected to maintain harmony in their sphere just as the worlds are established in a structured hierarchy.
No direct Vāstu or ritual procedure is stated; the key idea is saṅkalpa (intentional resolve), which later ritual and consecration acts also treat as foundational.