शरीरं त्रिविधं ज्ञेयं स्थूलं सूक्ष्मं च कारणम् । स्थूलं व्यापारदं प्रोक्तं सूक्ष्ममिंद्रि यभोगदम् ६ ।
The body is of three types: the gross, the subtle and the causal. The gross body is responsible for all activities; the subtle body yields the enjoyment of pleasures through the senses.
The causal body is for the sake of experiencing the good and bad results of the activities of the Jiva. The Jīva experiences happiness as a result of virtue and misery as a result of sin.
चक्रभ्रमनिवृत्यर्थं चक्रकर्तारमीडयेत् । प्रकृत्यादि महाचक्रं प्रकृतेः परतः शिवः ९ ।
The creator of the wheel must be worshipped for the cessation of the revolution of the wheel. The Prakṛti etc. constitute the great wheel and Śiva is beyond the Prakṛti.
The creator of the wheel is the Lord Śiva. He is beyond the Prakṛti. Just as a boy drinks or spits out water as he pleases so also Śiva keeps Prakṛti etc. just as he pleases.