Brahman stands as the sole valid cause of the universe, established through both reasoning and scriptural authority. Pradhana is rejected because it lacks design, purpose, and support in common experience. Creation is a spontaneous pastime of Brahman, not a necessity driven by external organs or impulsion. The individual soul is distinct from Brahman, remaining eternally a cognizer with an atomic nature. While the soul is a part of God, it is unaffected by suffering, much like light. Karma accounts for the beginningless transmigratory state, supported by logic and scripture. Effects do not arise without causes, and memory proves the permanence of the soul. External objects are real because they are perceived, unlike dreams. The Lord has no creatorship, and attributing a physical body to God is untenable.

Sensory organs and vital airs originate from the supreme Self, rejecting secondary interpretations. The foremost prana is a product of Brahman, distinct from air or function, yet dependent on other faculties. Prana possesses five states and an atomic nature, while the eleven other pranas are identified as organs through scriptural designation. Deities like Fire preside over Prana, and organs connect to the soul via constant bodily relation. Space is not a created entity, as true creation is impossible and all effects remain non-different from Brahman. Existence itself has no logical origin, though fire emerges from air. Creation proceeds from fire to water and earth, while dissolution reverses this order. Flesh and other physical elements originate from earth, consistent with Upanishadic teachings. Specific designations arise due to the preponderance of any one element, indicating that the dominant constituent determines the resulting identity and naming of produced entities.