आत्मानं व्यकरोदात्मा विश्वस्यास्य सिसृक्षया ॥ २८ ॥
ātmānaṁ vyakarod ātmā
saḥ — mahat-tattva; api — also; aṁśa — puruṣa plenary expansion; guṇa — chiefly the quality of ignorance; kāla — the duration of time; ātmā — full consciousness; bhagavat — the Personality of Godhead; dṛṣṭi-gocaraḥ — range of sight; ātmānam — many different forms; vyakarot — differentiated; ātmā — reservoir; viśvasya — the would-be entities; asya — of this; sisṛkṣayā — generates the false ego.
Thereafter the mahat-tattva differentiated itself into many different forms as the reservoir of the would-be entities. The mahat-tattva is chiefly in the mode of ignorance, and it generates the false ego. It is a plenary expansion of the Personality of Godhead, with full consciousness of creative principles and time for fructification.
The mahat-tattva is the medium between pure spirit and material existence. It is the junction of matter and spirit wherefrom the false ego of the living entity is generated. All living entities are differentiated parts and parcels of the Personality of Godhead. Under the pressure of false ego, the conditioned souls, although parts and parcels of the Supreme Personality of Godhead, claim to be the enjoyers of material nature. This false ego is the binding force of material existence. The Lord again and again gives a chance to the bewildered conditioned souls to get free from this false ego, and that is why the material creation takes place at intervals. He gives the conditioned souls all facilities for rectifying the activities of the false ego, but He does not interfere with their small independence as parts and parcels of the Lord.