SB 3.12.48-57
Brahmā’s soul was manifested as the touch alphabets, his body as the vowels, his senses as the sibilant alphabets, his strength as the intermediate alphabets and his sensual activities as the seven notes of music.
PURPORT-In Sanskrit there are thirteen vowels and thirty-five consonants. The vowels are a, ā, i, ī, u, ū, ṛ, ṝ, ḷ, e, ai, o, au, and the consonants are ka, kha, ga, gha, etc. Amongst the consonants, the first twenty-five letters are called the sparśas. There are also four antaḥ-sthas. Of the ūṣmas there are three s’s, called tālavya, mūrdhanya and dantya. The musical notes are ṣa, ṛ, gā, ma, dha, and ni. All these sound vibrations are originally called śabda-brahma, or spiritual sound. It is said, therefore, that Brahmā was created in the Mahā-kalpa as the incarnation of spiritual sound. The Vedas are spiritual sound, and therefore there is no need of material interpretation as they are, although they are symbolically represented with letters which are known to us materially. In the ultimate issue there is nothing material because everything has its origin in the spiritual world. The material manifestation is therefore called illusion in the proper sense of the term. For those who are realized souls there is nothing but spirit.

  Brahmā is the personal representation of the Supreme Personality of Godhead as the source of transcendental sound and is therefore above the conception of manifested and unmanifested. Brahmā is the complete form of the Absolute Truth and is invested with multifarious energies.
PURPORT-The post of Brahmā is the highest responsible post within the universe, and it is offered to the most perfect personality of the universe. Sometimes the Supreme Personality of Godhead has to become Brahmā when there is no suitable living being to occupy the post. In the material world, Brahmā is the complete representation of the Supreme Personality of Godhead, and transcendental sound, praṇava, comes from him. He is therefore invested with multifarious energies, from which all the demigods like Indra, Candra and Varuṇa are manifested. His transcendental value is not to be minimized, even though he exhibited a tendency to enjoy his own daughter. There is a purpose for the exhibition of such a tendency by Brahmā, and he is not to be condemned like an ordinary living entity.

Thereafter Brahmā accepted another body, in which sex life was not forbidden, and thus he engaged himself in the matter of further creation.
PURPORT-In his former body, which was transcendental, affection for sex life was forbidden, and Brahmā therefore had to accept another body to allow himself to be connected with sex. He thus engaged himself in the matter of creation. His former body transformed into fog, as previously described.
 
O son of the Kurus, when Brahmā saw that in spite of the presence of sages of great potency there was no sufficient increase in population, he seriously began to consider how the population could be increased.

Brahmā thought to himself: Alas, it is wonderful that in spite of my being scattered all over, there is still insufficient population throughout the universe. There is no other cause for this misfortune but destiny.

 
While he was thus absorbed in contemplation and was observing the supernatural power, two other forms were generated from his body. They are still celebrated as the body of Brahmā.
PURPORT-Two bodies came out from the body of Brahmā. One had a mustache, and the other had swollen breasts. No one can explain the source of their manifestation, and therefore until today they are known as the kāyam, or the body of Brahmā, with no indication of their relationship as his son or daughter.
 
The two newly separated bodies united together in a sexual relationship.

Out of them, the one who had the male form became known as the Manu named Svāyambhuva, and the woman became known as Śatarūpā, the queen of the great soul Manu.

 Thereafter, by sex indulgence, they gradually increased generations of population one after another.
O son of Bharata, in due course of time he [Manu] begot in Śatarūpā five children—two sons, Priyavrata and Uttānapāda, and three daughters, Ākūti, Devahūti and Prasūti.

The father, Manu, handed over his first daughter, Ākūti, to the sage Ruci, the middle daughter, Devahūti, to the sage Kardama, and the youngest, Prasūti, to Dakṣa. From them, all the world filled with population.
PURPORT-The history of the creation of the population of the universe is given herewith. Brahmā is the original living creature in the universe, from whom were generated the Manu Svāyambhuva and his wife Śatarūpā. From Manu, two sons and three daughters were born, and from them all the population in different planets has sprung up until now. Therefore, Brahmā is known as the grandfather of everyone, and thePersonality of Godhead, being the father of Brahmā, is known as the great-grandfather of all living beings.This is confirmed in Bhagavad-gītā (11.39) as follows:
vāyur yamo ’gnir varuṇaḥ śaśāṅkaḥ prajāpatis tvaṁ prapitāmahaś ca namo namas te ’stu sahasra-kṛtvaḥ punaś ca bhūyo ’pi namo namas te “You are the Lord of air, the supreme justice Yama, the fire, and the Lord of rains. You are the moon, and You are the great-grandfather. Therefore I offer my respectful obeisances unto You again and again.”
 
Thus end the Bhaktivedanta purports of the Third Canto, Twelfth Chapter, of the Śrīmad-Bhāgavatam, entitled “Creation of the Kumāras and Others.”
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