Creation is divided into two stages. First the creation of the principles themselves or Tatvas, which unite to form globes and individuals. This is called Kârana creation. Secondly the creation of individuals and of globes. This is called Kârya or resultant creation. Following the law of periodicity, the First Purusha energises the latent Karma or Jiva-record of the previous Kalpa, and prepares the ground for the development of that Karma, by setting Prakriti into active transformation. This is the First Life Wave which caused the principles to appear by themselves. The First Purusha permeated these principles as pure Âtmâ. But the principles could not unite to make the forms, and to make individuals and globes. Purusha, as pure Âtmâ could not guide them further, as the gulf between Purusha and Prakriti was too wide. So Purusha had to limit Himself further, by uniting with Mûla Prakriti, as one undivided whole, and so becoming the guiding principle of all individual workings in our universe, the pervader of all individuals and globes as Âtma-Buddhi. The Universe as a whole is represented as an Egg, and the Second Purusha or Virât Purusha is the soul of that Egg. Individuals and globes appear as germs in that Egg, and are all brought into manifestation in time by the Third Purusha Brahmâ. The Second Purusha is called the First Avatâra and the seed and resting place of all other Avatâras. An Avatâra is a highly evolved Jiva, that has attained the Logoic state and that _comes down_ from his exalted position, to serve the universe. Why is the second Purusha called an Avatâra? The Brihad Âranyaka Upanishad raises the veil a little on this point. "This was before Âtmâ, bearing the shape of man (the first born from the Egg, the embodied soul, the Virât with heads and other members of the body) Looking round, he beheld nothing, but himself. He said first: ’This am I’. Hence the name of I was produced. "_And because he, as the first of all of them consumed by fire all the sins, therefore he is called Purusha. He verily consumes him, who strives to obtain the state of Prajâpati, prior to him."_ Sankarâchârya explains the under-lined portion as follows: — "And because he, "Prajâpati in a former birth, which is the cause, as the first of those who were desirous to obtain the state of Prajâpati by the exercise of reflection on works and knowledge, viz, "as the first of all of them," of all those desirous of obtaining the state of Prajâpati, consumed by the perfect exercise of reflection in works and knowledge all the sins of contact, which are obstacles to the acquirement of the state ’of Prajâpati’ because such was the case, therefore he is called Purusha, because, he, _pur_ (first) (did) _ush_ (burn)