भूतसर्गस्तृतीयस्तु तन्मात्रो द्रव्यशक्तिमान् ।
चतुर्थ ऐन्द्रियः सर्गो यस्तु ज्ञानक्रियात्मकः ॥ १६ ॥
bhuta-sargah-creation of matter; trtiyah-is the third; tu-but; tat-matrah-sense perception; dravya-of the elements; saktiman-generator; caturthah-the fourth; aindriyah-in the matter of the senses; sargah-creation; yah-that which; tu-but; jnana-knowledge acquiring; kriya-working; atmakah-basically.
The sense perceptions are created in the third creation, and from these the elements are generated. The fourth creation is the creation of knowledge and of working capacity.