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First of all the ''chetana dhatu'' (consciousness) i.e. the soul endowed with mind proceeds for taking hold of qualities. This ''chetana'' (consciousness) is known as ''hetu'' (associated cause), ''karana'' (non-constituent cause), ''nimitta'' (competent cause), ''akshara'' (the everlasting one), ''karta'' (the means), ''manta'' (the thinker), ''vedita'' (the knower), ''boddha'' (the intelligent one), ''drashta'' (the prophet), ''dhata'' (the supporter), ''brahma'' (the creator), ''vishwakarma'' (the builder of the universe/fetus), ''vishvarupa'' (taking universal form), ''[[purusha]]'' (lying in the body), ''prabhava'' (the source of origin), ''avyaya'' (the immutable) ''nitya'' (the eternal) ''guni'' (the receptacle of ''mahabhutas''), ''grahana'' (receiver), ''pradhana'' (the foremost), ''avyakta'' (the unmanifested one), ''jeeva'' (the lively one), ''jna'' (the mindful one), ''pudgala'' (the ego), ''chetnavan'' (one having consciousness), ''vibhu'' (omnipresent), ''bhutatma'' (pragmatic soul), ''indriyatma'' (essence of sense organs) and ''antaratma'' (inner soul).  Thus, the soul, at the time of beholding the qualities first of all, creates ''[[akasha]]'' in the same way as after complete obliteration of entire universe, the God of creation, Brahma created ''[[akasha]]'' with the support of mind followed by creation of other four elements ''[[vayu]]'' etc. which have higher degrees of materialistic qualities sequentially. In the same way, the soul, desirous of creating same events in the body, first of all, unites with the ''[[akasha]]'' and then with other four ''bhutas'' whose attributes are more and more manifested sequentially. All these actions take place in a very short time. (''anu kala'').[8]

First of all the ''chetana dhatu'' (consciousness) i.e. the soul endowed with mind proceeds for taking hold of qualities. This ''chetana'' (consciousness) is known as ''hetu'' (associated cause), ''karana'' (non-constituent cause), ''nimitta'' (competent cause), ''akshara'' (the everlasting one), ''karta'' (the means), ''manta'' (the thinker), ''vedita'' (the knower), ''boddha'' (the intelligent one), ''drashta'' (the prophet), ''dhata'' (the supporter), ''brahma'' (the creator), ''vishwakarma'' (the builder of the universe/fetus), ''vishvarupa'' (taking universal form), ''[[purusha]]'' (lying in the body), ''prabhava'' (the source of origin), ''avyaya'' (the immutable) ''nitya'' (the eternal) ''guni'' (the receptacle of ''mahabhutas''), ''grahana'' (receiver), ''pradhana'' (the foremost), ''[[Avyakta|avyakta]]'' (the unmanifested one), ''jeeva'' (the lively one), ''jna'' (the mindful one), ''pudgala'' (the ego), ''chetnavan'' (one having consciousness), ''vibhu'' (omnipresent), ''bhutatma'' (pragmatic soul), ''indriyatma'' (essence of sense organs) and ''antaratma'' (inner soul).  Thus, the soul, at the time of beholding the qualities first of all, creates ''[[akasha]]'' in the same way as after complete obliteration of entire universe, the God of creation, Brahma created ''[[akasha]]'' with the support of mind followed by creation of other four elements ''[[vayu]]'' etc. which have higher degrees of materialistic qualities sequentially. In the same way, the soul, desirous of creating same events in the body, first of all, unites with the ''[[akasha]]'' and then with other four ''bhutas'' whose attributes are more and more manifested sequentially. All these actions take place in a very short time. (''anu kala'').[8]

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=== Development in first month ===

=== Development in first month ===

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