दृष्टं श्रुतमनुध्यातं बुद्ध्या वा पुरुषर्षभ ॥ ३१ ॥
dṛṣṭaṁ śrutam anudhyātaṁ
buddhyā vā puruṣarṣabha
sarve — all; guṇa-mayāḥ — composed of the modes of nature; bhāvāḥ — states of existence; puruṣa — by the enjoying soul; avyakta — and subtle nature; dhiṣṭhitāḥ — established and maintained; dṛṣṭam — seen; śrutam — heard; anudhyātam — conceived; buddhyā — by the intelligence; vā — or; puruṣa-ṛṣabha — O best among men.
O best of human beings, all states of material being are related to the interaction of the enjoying soul and material nature. Whether seen, heard of or only conceived within the mind, they are without exception constituted of the modes of nature.