The cause of the creation is called the mahat-tattva, or total material energy, and its effect is the creation itself. But neither cause nor effect existed in the beginning; they emanated from the Supreme Personality of Godhead, as did the energy of time. This is stated in the Vedānta-sūtra (janmādy asya yataḥ). The source of birth of the cosmic manifestation, or mahat-tattva, is the Personality of Godhead. This is confirmed throughout Śrīmad-Bhāgavatam and the Bhagavad-gītā. In the Bhagavad-gītā (10.8) the Lord says, ahaṁ sarvasya prabhavaḥ: "I am the fountainhead of all emanations." The material cosmos, being temporary, is sometimes manifest and sometimes unmanifest, but its energy emanates from the Supreme Absolute Lord. Before the creation there was neither cause nor effect, but the Supreme Personality of Godhead existed with His full opulence and energy.
(Sri Caitanya Caritamrta------1:1:53------purport).

"The two kinds of senses are the ten external senses and the one internal sense, the mind. Thus there are eleven senses. According to Kapila, material nature is eternal and all-powerful. Originally there is no spirit, and matter has no cause. Matter itself is the chief cause of everything. It is the all-pervading cause of all causes. The Sāṅkhya philosophy regards the total energy (mahat-tattva), the false ego and the five objects of sense perception as the seven diverse manifestations of material nature, which has two features, known as the material cause and efficient cause. The puruṣa, the enjoyer, is without transformation, whereas material nature is always subject to transformation. But although material nature is inert, it is the cause of enjoyment and salvation for many living creatures. Its activities are beyond the conception of sense perception, but still one may guess at them by superior intelligence. Material nature is one, but because of the interaction of the three qualities, it can produce the total energy and the wonderful cosmic manifestation. Such transformations divide material nature into two features, namely the efficient and material causes. The puruṣa, the enjoyer, is inactive and without material qualities, although at the same time He is the master, existing separately in each and every body as the emblem of knowledge."
(Sri Caitanya Caritamrta------1:6:14-15------purport).

Everything is resting under the lotus feet of Kṛṣṇa. In Śrīmad-Bhāgavatam (10.14.58) it is stated:
samāśritā ye pada-pallava-plavaṁ
mahat-padaṁ puṇya-yaśo murāreḥ
Under the lotus feet of Śrī Kṛṣṇa, the entire mahat-tattva is existing. Since everything is under Śrī Kṛṣṇa's protection, Śrī Kṛṣṇa is called āśraya-tattva. Everything else is called āśrita-tattva. The material creation is also called āśrita-tattva. Liberation from material bondage and the attainment of the spiritual platform are also āśrita-tattva. Kṛṣṇa is the only āśraya-tattva. In the beginning of the creation there are Mahā-Viṣṇu, Garbhodakaśāyī Viṣṇu and Kṣīrodakaśāyī Viṣṇu. They are also āśraya-tattva. Kṛṣṇa is the cause of all causes (sarva-kāraṇa-kāraṇam (Bs. 5.1)). To understand Kṛṣṇa perfectly, one has to make an analytical study of āśraya-tattva and āśrita-tattva.
(Sri Caitanya Caritamrta------2:20:151------purport).

Material nature acts in two capacities as māyā and pradhāna. Māyā is the direct cause, and pradhāna refers to the elements of the material manifestation. When the first puruṣa-avatāra, Mahā-Viṣṇu, glances over the material nature, material nature becomes agitated, and the puruṣa-avatāra thus impregnates matter with living entities. Simply by the glance of the Mahā-Viṣṇu, consciousness is created, and this consciousness is known as mahat-tattva, The predominating Deity of the mahat-tattva is Vāsudeva. This created consciousness is then divided into three departmental activities according to the three guṇas, or modes of material nature.
(Teachings of Lord Caitanya).

After many millions of years, when Lord Brahmā comes to the end of his life, the annihilation of the cosmic manifestation takes place. At that time the five elements—namely earth, water, fire, air and ether—enter into the mahat-tattva. The mahat-tattva then enters, by the force of time, into the nonmanifested total material energy, the total material energy enters into the energetic pradhāna, and the pradhāna enters into You. Therefore after the annihilation of the whole cosmic manifestation, You alone remain with Your transcendental name, form, qualities and paraphernalia.
(Krsna Book).

Earth, water, fire, air, ether, mind, intelligence and false ego—all together these eight constitute My separated material energies.
The science of God analyzes the constitutional position of God and His diverse energies. Material nature is called prakṛti, or the energy of the Lord in His different puruṣa incarnations (expansions) as described in the Sātvata-tantra:
viṣṇos tu trīṇi rūpāṇi
puruṣākhyāny atho viduḥ
ekaṁ tu mahataḥ sraṣṭṛ
dvitīyaṁ tv aṇḍa-saṁsthitam
tṛtīyaṁ sarva-bhūta-sthaṁ
tāni jñātvā vimucyate
"For material creation, Lord Kṛṣṇa's plenary expansion assumes three Viṣṇus. The first one, Mahā-Viṣṇu, creates the total material energy, known as the mahat-tattva. The second, Garbhodakaśāyī Viṣṇu, enters into all the universes to create diversities in each of them. The third, Kṣīrodakaśāyī Viṣṇu, is diffused as the all-pervading Supersoul in all the universes and is known as Paramātmā. He is present even within the atoms. Anyone who knows these three Viṣṇus can be liberated from material entanglement."
(Bhagavad-Gita------7:4------purport).

This material world is the manifestation of the inferior energy of the Supreme Personality of Godhead. This has already been explained several times. At the creation, the material energy is let loose as the mahat-tattva, into which the Lord as His first puruṣa incarnation, Mahā-Viṣṇu, enters. He lies within the Causal Ocean and breathes out innumerable universes, and into each universe the Lord again enters as Garbhodakaśāyī Viṣṇu. Each universe is in that way created. He still further manifests Himself as Kṣīrodakaśāyī Viṣṇu, and that Viṣṇu enters into everything—even into the minute atom. This fact is explained here. He enters into everything.
(Bhagavad-Gita------9:8------purport).

The Supersoul, the Supreme Personality of Godhead, is the source of light in all luminous objects like the sun, moon and stars. In the Vedic literature we find that in the spiritual kingdom there is no need of sun or moon, because the effulgence of the Supreme Lord is there. In the material world that brahmajyoti, the Lord's spiritual effulgence, is covered by the mahat-tattva, the material elements; therefore in this material world we require the assistance of sun, moon, electricity, etc., for light. But in the spiritual world there is no need of such things. It is clearly stated in the Vedic literature that because of His luminous effulgence, everything is illuminated. It is clear, therefore, that His situation is not in the material world. He is situated in the spiritual world, which is far, far away in the spiritual sky. That is also confirmed in the Vedic literature. Āditya—varṇaṁ tamasaḥ parastāt (Śvetāśvatara Upaniṣad 3.8). He is just like the sun, eternally luminous, but He is far, far beyond the darkness of this material world.
(Bhagavad-Gita------13:18------purport).

The living beings are predominated enjoyers. But the eternally conditioned souls, forgetful of this constitutional position, have strong aspirations to enjoy. The chance to enjoy matter is given to the conditioned souls in the material world, and side by side they are given the chance to understand their real constitutional position. Those fortunate living entities who catch the truth and surrender unto the lotus feet of Vāsudeva after many, many births in the material world join the eternally liberated souls and thus are allowed to enter into the kingdom of Godhead. After this, such fortunate living entities need not come again within the occasional material creation. But those who cannot catch the constitutional truth are again merged into the mahat-tattva at the time of the annihilation of the material creation. When the creation is again set up, this mahat-tattva is again let loose.
(Srimad Bhagavatam------1:3:1-------purport).

This mahat-tattva contains all the ingredients of the material manifestations, including the conditioned souls. Primarily this mahat-tattva is divided into sixteen parts, namely the five gross material elements and the eleven working instruments or senses. It is like the cloud in the clear sky. In the spiritual sky, the effulgence of Brahman is spread all around, and the whole system is dazzling in spiritual light. The mahat-tattva is assembled in some corner of the vast, unlimited spiritual sky, and the part which is thus covered by themahat-tattva is called the material sky. This part of the spiritual sky, called the mahat-tattva, is only an insignificant portion of the whole spiritual sky, and within this mahat-tattva there are innumerable universes. All these universes are collectively produced by the Kāraṇodakaśāyī Viṣṇu, called also the Mahā-Viṣṇu, who simply throws His glance to impregnate the material sky.
(Srimad Bhagavatam------1:3:1-------purport).

As stated above, the Lord extends His potency in the form of the mahat-tattva, which includes all material ingredients. The extension of power by the Lord and the Lord Himself personally are one in one sense, but at the same time the mahat-tattva is different from the Lord. Therefore the potency of the Lord and the Lord are simultaneously different and nondifferent. The conception of the virāṭ-rūpa, especially for the impersonalist, is thus nondifferent from the eternal form of the Lord. This eternal form of the Lord exists prior to the creation of the mahat-tattva, and it is stressed here that the eternal form of the Lord is par excellence spiritual or transcendental to the modes of material nature. The very same transcendental form of the Lord is manifested by His internal potency, and the formation of His multifarious manifestations of incarnations is always of the same transcendental quality, without any touch of the mahat-tattva.
(Srimad Bhagavatam------1:3:3-------purport).

The living being, by his desiring to lord it over the material world and declining to cooperate with the Supreme Lord, contacts the sum total of the material world, namely the mahat-tattva, and from the mahat-tattva his false identity with the material world, intelligence, mind and senses is developed. This covers his pure spiritual identity. By the yogic process, when his pure identity is realized in self-realization, one has to revert to the original position by amalgamating the five gross elements and the subtle elements, mind and intelligence, into the mahat-tattva again. Thus getting freed from the clutches of the mahat-tattva, he has to merge in the existence of the Supersoul. In other words, he has to realize that qualitatively he is nondifferent from the Supersoul, and thus he transcends the material sky by his pure identical intelligence and thus becomes engaged in the transcendental loving service of the Lord. This is the highest perfectional development of spiritual identity, which was attained by Dhṛtarāṣṭra by the grace of Vidura and the Lord. The Lord's mercy was bestowed upon him by his personal contact with Vidura, and when he was actually practicing the instructions of Vidura, the Lord helped him to attain the highest perfectional stage.
(Srimad Bhagavatam------1:13:55-------purport).

A pure devotee of the Lord does not live on any planet of the material sky, nor does he feel any contact with material elements. His so-called material body does not exist, being surcharged with the spiritual current of the Lord's identical interest, and thus he is permanently freed from all contaminations of the sum total of the mahat-tattva. He is always in the spiritual sky, which he attains by being transcendental to the sevenfold material covering by the effect of his devotional service. The conditioned souls are within the coverings, whereas the liberated soul is far beyond the cover.
(Srimad Bhagavatam------1:13:55-------purport).

The original Personality of Godhead (ādyaḥ), Govinda, expands Himself as the Mahā-Viṣṇu incarnation and rests in the Causal Ocean, which He Himself creates. The Brahma-saṁhitā (5.47) confirms this as follows:
yaḥ kāraṇārṇava-jale bhajati sma yoga-
nidrām ananta-jagad-aṇḍa-saroma-kūpaḥ
ādhāra-śaktim avalambya parāṁ sva-mūrtiṁ
govindam ādi-puruṣaṁ tam ahaṁ bhajāmi
Lord Brahmājī says in his Brahma-saṁhitā, "I worship the primeval Lord Govinda, who lies down in the Causal Ocean in His plenary portion as Mahā-Viṣṇu, with all the universes generating from the pores of hair on His transcendental body, and who accepts the mystic slumber of eternity."
So this Mahā-Viṣṇu is the first incarnation in the creation, and from Him all the universes are generated and all material manifestations are produced, one after another. The Causal Ocean is created by the Lord as the mahat-tattva, as a cloud in the spiritual sky, and is only a part of His different manifestations. The spiritual sky is an expansion of His personal rays, and He is the mahat-tattva cloud also. He lies down and generates the universes by His breathing, and again, by entering into each universe as Garbhodakaśāyī Viṣṇu, He creates Brahmā, Śiva and many other demigods for maintenance of the universe and again absorbs the whole thing into His person as confirmed in the Bhagavad-gītā (9.7):
sarva-bhūtāni kaunteya
prakṛtiṁ yānti māmikām
kalpa-kṣaye punas tāni
kalpādau visṛjāmy aham
"O son of Kuntī, when the kalpa, or the duration of the life of Brahmā, is ended, then all the created manifestations enter into My prakṛti, or energy, and again, when I desire, the same creation takes place by My personal energy."
(Srimad Bhagavatam------2:6:39-------purport).

Thereafter, influenced by the interactions of eternal time, the supreme sum total of matter called the mahat-tattva became manifested, and in this mahat-tattva the unalloyed goodness, the Supreme Lord, sowed the seeds of universal manifestation out of His own body.
In due course of time, the impregnated material energy was manifested first as the total material ingredients. Everything takes its own time to fructify, and therefore the word kāla-coditāt, "influenced by time," is used herein. The mahat-tattva is the total consciousness because a portion of it is represented in everyone as the intellect. The mahat-tattva is directly connected with the supreme consciousness of the Supreme Being, but still it appears as matter. The mahat-tattva, or shadow of pure consciousness, is the germinating place of all creation. It is pure goodness with the slight addition of the material mode of passion, and therefore activity is generated from this point.
(Srimad Bhagavatam------3:5:27-------translation and purport).

Thereafter the mahat-tattva differentiated itself into many different forms as the reservoir of the would-be entities. The mahat-tattva is chiefly in the mode of ignorance, and it generates the false ego. It is a plenary expansion of the Personality of Godhead, with full consciousness of creative principles and time for fructification.
The mahat-tattva is the via medium between pure spirit and material existence. It is the junction of matter and spirit wherefrom the false ego of the living entity is generated. All living entities are differentiated parts and parcels of the Personality of Godhead. Under the pressure of false ego, the conditioned souls, although parts and parcels of the Supreme Personality of Godhead, claim to be the enjoyers of material nature. This false ego is the binding force of material existence. The Lord again and again gives a chance to the bewildered conditioned souls to get free from this false ego, and that is why the material creation takes place at intervals. He gives the conditioned souls all facilities for rectifying the activities of the false ego, but He does not interfere with their small independence as parts and parcels of the Lord.
(Srimad Bhagavatam------3:5:28-------translation and purport).

Prakṛti, or material nature, is connected with both the Supreme Lord and the living entities, just as a woman is connected with her husband as a wife and with her children as a mother. In Bhagavad-gītā the Lord says that He impregnates mother nature with children, living entities, and thereafter all species of living entities become manifest. The relationship of all living entities with material nature has been explained. Now an understanding of the relationship between material nature and the Supreme Lord is sought by Devahūti. The product of that relationship is stated to be the manifest and unmanifest material world. The unmanifest material world is the subtle mahat-tattva, and from that mahat-tattva the material manifestation has emerged.
(Srimad Bhagavatam------3:26:9------purport).

The Supreme Lord is described as mahat-pada, which means that the total material energy, known as the mahat-tattva, is lying at His lotus feet. The origin or the total energy of the cosmic manifestation is the mahat-tattva. From the mahat-tattva all the other twenty-four divisions have sprung, namely the eleven senses (including the mind), the five sense objects, the five material elements, and then consciousness, intelligence and false ego. The Supreme Personality of Godhead is the cause of the mahat-tattva, and therefore, in one sense, because everything is an emanation from the Supreme Lord, there is no difference between the Lord and the cosmic manifestation. But at the same time the cosmic manifestation is different from the Lord.
(Srimad Bhagavatam------3:32:29------purport).

The mahat-tattva, or the sum total of the material creation, is to be understood to be the ultimate end of all universes, including all the living entities therein. Brahman is the resort of the mahat-tattva, which includes all material and spiritual entities. It is described in this connection that the Supreme Brahman, the Personality of Godhead, is the master of both pradhāna and puruṣa. Pradhāna means subtle matter, such as ether. puruṣa means the spiritual spark living entities who are entangled in that subtle material existence. These may also be described as parā prakṛti and aparā prakṛti, as stated in Bhagavad-gītā. Kṛṣṇa, being the controller of both the prakṛtis, is thus the master of pradhāna and puruṣa.
(Srimad Bhagavatam------4:8:78------purport).

He amalgamated the mind with the senses and the senses with the sense objects, according to their respective positions, and he also amalgamated the material ego with the total material energy, mahat-tattva.
In respect to the ego, the total material energy is sundered in two parts—one agitated by the mode of ignorance and the other agitated by the modes of passion and goodness. Due to agitation by the mode of ignorance, the five gross elements are created. Due to agitation by the mode of passion, the mind is created, and due to agitation by the mode of goodness, false egoism, or identification with matter, is created. The mind is protected by a particular type of demigod. Sometimes the mind (manaḥ) is also understood to have a controlling deity or demigod. In this way the total mind, namely the material mind controlled by material demigods, was amalgamated with the senses. The senses, in turn, were amalgamated with the sense objects. The sense objects are forms, tastes, smells, sounds, etc. Sound is the ultimate source of the sense objects. The mind was attracted by the senses and the senses by the sense objects, and all of them were ultimately amalgamated in the sky. The creation is so arranged that cause and effect follow one after the other. The merging process involves amalgamating the effect with the original cause. Since the ultimate cause in the material world is mahat-tattva, everything was gradually wound up and amalgamated with the mahat-tattva. This may be compared to śūnya-vāda, or voidism, but this is the process for cleansing the real spiritual mind, or consciousness.
(Srimad Bhagavatam------4:23:17-------translation and purport).

When the living entity falls down, he goes into the material world, which was created by the external energy of the Lord. This external energy is described herein as "some woman," or prakṛti. This material world is composed of material elements, ingredients supplied by the mahat-tattva, the total material energy. The material world, created by this external energy, becomes the so-called home of the conditioned soul. Within this material world the conditioned soul accepts different apartments, or different bodily forms, and then travels about. Sometimes he travels in the higher planetary systems and sometimes in the lower systems. Sometimes he travels in higher species of life and sometimes in lower species. He has been wandering within this material universe since time immemorial.
(Srimad Bhagavatam------4:28:55------purport).

At the time of annihilation, the five gross elements—earth, water, fire, air and ether—enter into the mind, intelligence and false ego (ahaṅkāra), and the entire cosmic manifestation enters into the spiritual energy of the Supreme Personality of Godhead, who alone remains as the origin of everything. The Lord is therefore known as Śeṣa-nāga, as Ādi-puruṣa and by many other names.
Devakī therefore prayed, "After many millions of years, when Lord Brahmā comes to the end of his life, the annihilation of the cosmic manifestation takes place. At that time the five elements—namely earth, water, fire, air and ether—enter into the mahat-tattva. The mahat-tattva again enters, by the force of time, into the nonmanifested total material energy, the total material energy enters into the energetic pradhāna, and the pradhāna enters into You. Therefore after the annihilation of the whole cosmic manifestation, You alone remain with Your transcendental name, form, quality and paraphernalia.
"My Lord, I offer my respectful obeisances unto You because You are the director of the unmanifested total energy, and the ultimate reservoir of the material nature. My Lord, the whole cosmic manifestation is under the influence of time, beginning from the moment up to the duration of the year. All act under Your direction. You are the original director of everything and the reservoir of all potent energies."
(Srimad Bhagavatam------10:3:25------purport).