Then the subtile Mahat and the subtile bhutas, with the unexhausted residue of acts, enter it.  The plural form ‘mahanti’ is used because, as the commentator explains, ‘pratipurusham mahatadinam bhinnatwapratipadanertham,’ i.e., the same ‘mahat,’ by entering each different form apparently becomes many.  Thus there are two bodies, one gross, and the other subtile called ‘linga-sarira.’  The residue of acts is thus explained:  all creatures enjoy or suffer the effects of their good and bad acts.  If, however, the consequences of acts, good and bad, be all exhausted, there can be no rebirth.  A residue, therefore, remains in consequence of which rebirth becomes possible.  Creation and destruction, again, are endlessly going on.  The beginning of the first Creation is inconceivable.  The Creation here described is one of a series.  This is further explained in the verses that follow.

883.  The six and ten parts are the five gross bhutas, and the eleven senses of knowledge and action including mind.  The great creatures are the tan-mantras of the gross elements, i.e., their subtile forms.  At first the gross body (with the principle of growth) is formed, into it enters the subtile body or the linga-sarira.  At first (as already said) the gross elements come together.  Then the subtile ones with the residue of acts.  Then enters the Soul which is Brahma itself.  The Soul enters into the subtile form for witnessing, or surveying.  All creatures are only manifestations of that Soul due to the accident of Avidya or Maya.  Tapas means, as the commentator explains, alochana.

884. i.e., this variety of Being and this variety of relations.

885.  Anubhe is explained as ubhayavyatiriktam.  Sattwasthas are those that depend upon the really existent, i.e., those that regard Brahma as the sole cause competent for the production of all effects.

886.  It is exceedingly difficult to understand the true meaning of these verses.  A verbal translation is not calculated to bring out the sense.  Apparently, the statement that all things are contained in the Vedas is nonsense.  In reality, however, what is intended to be said is that as the Vedas are Speech or Words, the Creator had to utter words symbolizing his ideas before creating anything.  It is remarkable that there is a close resemblance between the spirit of the first chapter of Genesis with what is contained in the Srutis on the subject of Creation.  Let there be Earth, and there was Earth, says the inspired poet of Genesis.  Nilakantha cites exactly similar words from the Srutis as those which Brahman uttered for creating the Earth, such as, Bhuriti vyaharau as Bhumimasrijat.  Then the four modes of life with the duties of each, the modes of worship, etc., were also indicated, hence, all acts also are in the Vedas which represent the words of Brahma.

887.  All things are Sujata or well-made by him.  In Genesis it is said that God uttered particular words and particular objects sprang into existence, and He saw that they were good.