Then Śāṇdilya questioned Aṭharvan thus: "From the Brahman that is Om, imperishable, actionless, beneficial, saṭ (be-ness) only and supreme, how did this universe arise? How does it exist in It? And how is it absorbed in It? Please solve me this doubt."

Aṭharvan replied: The Supreme Brahman, the Truth, is the imperishable and the actionless. Then from the formless Brahman, three forms (or aspects) arose, (viz.,) nishkalā (partless,) sakalā (with parts), and sakalā-nishkalā (with and without parts). That which is saṭya, vijñāna and ānanḍa, That which is actionless, without any impurity, omnipresent, extremely subtle, having faces in every direction, undefinable and immortal—that is His nishkalā aspect. Maheśvara (the great Lord) who is black and yellow rules, with aviḍyā, mūlaprakṛṭi or māyā that is red, white, and black, and that is co-existent with Him. This is his sakalā-nishkalā aspect. Then the Lord desired (or willed) by his spiritual wisdom (thus): May I become many?; may I bring forth? Then from this Person who was contemplating and whose desires are fulfilled, three letters sprang up. Three vyāhṛṭis, 1 the three-footed Gāyaṭrī, 1 the three Veḍas, the three ḍevas, the three varṇas (colours or castes) and the three fires sprang. That Supreme Lord who is endowed with all kinds of wealth, who is all pervading, who is situated in the hearts of all beings, who is the Lord of māyā and whose form is māyā—He is Brahma. He is Vishṇu: He is Ruḍra: He is Inḍra: He is all the ḍevas: He is all the bhūṭas (elements or beings): He only is before: He only is behind: He only is on our left: He only is on our right: He only is below: He only is above: He only is the all. That form of him as Ḍaṭṭāṭreya, 2 who sports with his Śakṭi, who is kind to his devotees, who is brilliant as fire, resembling the petals or a red lotus and is of four hands, who is mild and shines sinlessly—this is His sakalā form."

Then Śāṇdilya questioned Aṭharvan, "O Lord, that which is Saṭ only and the essence of the bliss of consciousness—why is He called Parabrahman?"