O Brahmā and Viṣṇu, I am Brahman because of Bṛhatva (huge size) and Bṛṃhaṇatva (causing to grow). O children, similarly I am Ātman due to Samatva (equality) and Vyāpakatva (Pervasiveness).
अनात्मानः परे सर्वे जीवा एव न संशयः । अनुग्रहाद्यं सर्गांतं जगत्कृत्यं च पंकजम् ३८ ।
All others are Anātmans, individual souls undoubtedly. There are five activities in respect of the universe beginning with Anugraha(liberation) and ending with Sarga (creation).
ईशत्वादेव मे नित्यं न मदन्यस्य कस्यचित् । आदौ ब्रह्मत्त्वबुद्ध्यर्थं निष्कलं लिंगमुत्थितम् ३९ ।
Therefore these activities devolve on me because I am Īśa and not on anyone else. It is to make my Brahmatva understood that my phallic emblem rose up.