It is the goddess Nature who causes birth and death. When the time comes for Universal Dissolution, all existent objects and qualities are withdrawn by the Supreme Soul which then exists alone like the Sun withdrawing at evening all his rays; and when the time comes for Creation. He once more creates and spreads them out like the Sun shedding his rays when morning comes. Thus the Soul, for the sake of spol, repeatedly considers himself invested with all these conditions, which are his own forms and qualities infinite in number, and agrecable to himself. It is thus that the Soul, though really above the three qualities, becomes attached to the path of acts and creates by modification nature invested with the conditions of birth and death and at once with all acts and conditions which are characterised by the three qualities of Goodness, Darkness, and Ignorance. Arrived at the path of action, the Soul considers particular acts as possessing particular characteristics and productive of particular ends.
प्रकृतिः कुरुते देवी भवं प्रलयमेव च। दिवसान्ते गुणानेतानभ्येत्यैकोऽवतिष्ठते॥ रश्मिजालमिवादित्यस्तत् तत्काले नियच्छति। एवमेषोऽसकृत्पूर्वं क्रीडार्थमभिमन्यते॥ आत्मरूपगुणानेतान् विविधान् हृदयप्रियान्। एवमेतां विकुर्वाणः सर्गप्रलयधर्मिणीम्॥ क्रियां क्रियापथे रक्तस्त्रिगुणां त्रिगुणाधिपः। क्रियां क्रियापथोपेतस्तथा तदिति मन्यते॥