This is a description of the history of the universal creation. The first cause is the Lord Himself, the Supreme Person. From Him, Brahma is created, and Brahma takes charge of the affairs of the universe. The universal affairs of the material creation depend upon the material energy of the Supreme Personality of Godhead, who is therefore the cause of the material creation. The entire cosmic manifestation is described herein as guna-vigrahah, the form of the Lords qualities. From the cosmic universal form, the first creation is Lord Brahma, who is the cause of all living entities. In this regard, Srila Madhvacarya describes the unlimited attributes of the Lord: