The Understanding, as already said, creates the qualities. The Soul simply sees them. This union between the Understanding and the Soul is eternal.
सृजते हि गुणान् सत्त्वं क्षेत्रज्ञः परिपश्यति। सम्प्रयोगस्तयोरेष सत्त्वक्षेत्रज्ञयोर्भुवः॥