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अस्मात्परमात्मनः आपः प्रथमं सृष्टाः ।तथा चाह मनुः—‘अप एव ससर्जादौ’ इति ।भूतपञ्चकोपलक्षणार्थः अप्शब्दः ।अनेन सूक्ष्मसृष्टिरभिहिता ।अथ अनन्तरम् अद्भ्यः पूर्वसृष्टाभ्यः सलिलं भूतपञ्चकात्मकं स्थूलदेहादिकं सृष्टम् ।तस्य सलिलस्य देहात्मनावस्थितस्य मध्ये अन्तरिक्षे हृदयाकाशे उभौ जीवपरमात्मानौ देवौ द्योतनस्वभावौ शिश्रियाते वर्तेते ।न केवलमन्तरिक्ष एव शिश्रियाते आधीचीः सविषूचीः वसानौ आभिमुख्येन ध्रियमाणा वा स्थिता वा अञ्चन्तीति आधीच्यो दिशः; विषूच्य उपदिशः, विष्वग्गमनात्; ताभिः सह वर्तन्त इति सविषूच्यः प्राच्याद्याः;
In plain words
From this Supreme Self, the primordial elements were first brought forth, as Manu declares: 'He indeed projected the waters in the beginning.' The term 'waters' here signifies all five elemental principles, denoting the creation of the subtle realm. Immediately afterward, from those subtle elements, the gross physical body composed of the five elements was manifested. Within that physical form, right in the subtle space of the heart, both the individual soul and the Supreme Self—two refulgent, luminous principles—dwell together. Nor do they reside merely in the heart-space; encompassing all the primary and intermediate quarters of space, they pervade the entire universe.
Close to the Sanskrit
From this supreme Self waters were created first. And Manu says: 'He verily created waters in the beginning.' The word 'waters' is for the purpose of indicating the five elements. By this subtle creation is spoken of. Then subsequently from the waters previously created, water consisting of the five elements, the gross body and the rest, was created. Of that water existing in the form of the body, in the middle, in the ether of the heart, both the jiva and the supreme Self, two shining ones, luminous in nature, reside and exist. Not only in the intermediate space do they reside: wearing the eastern and intermediate directions, being supported or situated, moving thus—the primary directions, the intermediate directions, because of going everywhere; along with them they exist, thus the eastern and others.