The original Creator of all beings, then having by His Maya divided Himself, enters that subtile form for overloO king everything. And because he is the original Creator of all beings he is called the lord of all beings.
सर्वभूतान्युपादाय तपसश्चरणाय हि। आदिकर्ता स भूतानां तमेवाहुः प्रजापतिम्॥