Sāṅkhya of Creation and Annihilation
Sarga–Nirodha-viveka
तन्मायाफलरूपेण केवलं निर्विकल्पितम् । वाङ्मनोऽगोचरं सत्यं द्विधा समभवद् बृहत् ॥ ३ ॥
tan māyā-phala-rūpeṇa kevalaṁ nirvikalpitam vāṅ-mano-’gocaraṁ satyaṁ dvidhā samabhavad bṛhat
Chân Lý Tuyệt Đối ấy, tuy hiện ra như quả của māyā, vẫn vô nhị, vượt ngoài lời nói và tâm trí, thật vĩ đại; Ngài phân thành hai: prakṛti và các jīva muốn hưởng thụ những biểu hiện của prakṛti.
Both material nature and the living entity are potencies of the Supreme Personality of Godhead.
It says the one undivided Absolute Truth remains beyond speech and mind, yet the vast cosmos appears as a twofold manifestation as the effect of His own māyā.
Because the Supreme Reality is nondual in itself, but through māyā it is perceived as differentiated manifestation—an explanatory framework Krishna gives to Uddhava to understand creation without denying the oneness of Truth.
It encourages seeing changing experiences as māyā’s effects while grounding one’s faith and meditation in the unchanging Reality beyond mental and verbal concepts.