वाङ्मनोऽगोचरं सत्यं द्विधा समभवद् बृहत् ॥ ३ ॥
dvidhā samabhavad bṛhat
tat — that (Supreme); māyā — of the material nature; phala — and the enjoyer of its manifestations; rūpeṇa — in the two forms; kevalam — one; nirvikalpitam — nondifferentiated; vāk — to speech; manaḥ — and the mind; agocaram — inaccessible; satyam — true; dvidhā — twofold; samabhavat — He became; bṛhat — the Absolute Truth.
That one Absolute Truth, remaining free from material dualities and inaccessible to ordinary speech and mind, divided Himself into two categories — the material nature and the living entities who are trying to enjoy the manifestations of that nature.
Both material nature and the living entity are potencies of the Supreme Personality of Godhead.