Endued with great power, Vasudeva is the Soul of all creatures. Earth, Wind, Ether, Water, and Fire forming fifth, are primal clephants of great power. Mingling together they form the body. Possessed of subtile prowess and invisible to all eyes, O Brahmana, the powerful Vasudeva then enter that combination of the five principal elements called body. Such entrance is called his birth, and taking birth He makes the body move about and act. Without a combination of the five principal elements, 110 body can ever be formed.
सर्वभूतात्मभूतो हि वासुदेवो महाबलः। पृथिवी वायुराकाशमापो ज्योतिश्च पञ्चमम्॥ ते समेता महात्मानः शरीरमिति संज्ञितम्। तदा विशति यो ब्रह्मन्नदृश्यो लघुविक्रमः॥ उत्पन्न एव भवति शरीरं चेष्टयन् प्रभुः। न विना धातुसंघातं शरीरं भवति क्वचित्॥