Srimad Bhagavatam — Tritiya Skandha, Shloka 16
Brahmā’s Secondary Creation, Kāla (Eternal Time), and the Taxonomy of Species
भूतसर्गस्तृतीयस्तु तन्मात्रो द्रव्यशक्तिमान् । चतुर्थ ऐन्द्रिय: सर्गो यस्तु ज्ञानक्रियात्मक: ॥ १६ ॥
bhūta-sargas tṛtīyas tu tan-mātro dravya-śaktimān caturtha aindriyaḥ sargo yas tu jñāna-kriyātmakaḥ
第三种为众元素之生（bhūta-sarga）：诸微细本质（tan-mātra）具物质之力，成为粗大元素之因。第四种为诸根之生（indriya-sarga），即知与行之能力。
FAQs
Bhūta-sarga is the third stage of creation, describing the manifestation of the gross elements from the subtle tan-mātras, which carry the potency to become material substance.
He is outlining the Bhagavatam’s structured account of creation, helping Parīkṣit understand how the Lord’s material energy unfolds from subtle principles to the senses and elements.
By recognizing that senses drive both knowledge and action, one can consciously regulate sense engagement and redirect perception and activity toward devotion and self-realization.