sargÄdau praká¹›tir hy asya
kÄrya-kÄraṇa-rÅ«piṇī
sattvÄdibhir guṇair dhatte
puruṣo 'vyakta īkṣate
sarga - of creation; Ädau - in the beginning; praká¹›tiḥ - the material nature; hi - indeed; asya - of this universe; kÄrya - the manifest products; kÄraṇa - and subtle causes; rÅ«piṇī - embodying; sattva-Ädibhiḥ - by means of goodness, passion and ignorance; guṇaiḥ - the modes; dhatte - assumes its position; puruá¹£aḥ - the Supreme Lord; avyaktaḥ - not involved in material manifestation; Ä«ká¹£ate - witnesses.
The Personality of Godhead is not subject to transformation like the subtle and gross material elements. Thus the Lord is avyakta, or not materially manifest at any stage of cosmic evolution. Regardless of the specific method of cataloging the material elements, the Lord remains the ultimate creator, maintainer and annihilator of the total cosmic situation.