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तथापि तच्छक्तिविसर्ग एषां सुखाय दुःखाय हिताहिताय ।
बन्धाय मोक्षाय च मृत्युजन्मनोः शरीरिणां संसृतये ऽवकल्पते ॥ २३ ॥
 
tathapi tac-chakti-visarga esam
sukhaya duhkhaya hitahitaya
bandhaya moksaya ca mrtyu-janmanoh
saririnam samsrtaye 'vakalpate
tathapi-still; tat-sakti-of the Lord's energy; visargah-the creation; esam-of these (conditioned souls); sukhaya-for the happiness; duhkhaya-for the distress; hita-ahitaya-for the profit and loss; bandhaya-for the bondage; moksaya-for the liberation; ca-also; mrtyu-of death; janmanoh-and birth; saririnam-of all those who accept material bodies; samsrtaye-for the repetition; avakalpate-acts.