Madhvacharya's Dvaita Vedanta and translation of Sarvamoola containing Bhagavad Gita, Upanishads, and Brahmasutra.

Bhagavad Gīta Bhāshya and Tātparya

Understand that both 'Prakrti', i.e. insentient and the 'Puruṣa' are without beginning; know that distortions and qualities are indeed born of 'Prakrti'.

Gīta Bhāshya 13.20

The statement summarizes the Prakrti, i.e. insentient, its distortions, and the being. Subtle distortions in three qualities at the time of cosmic creation manifest into action and inaction.

The statement summarizes the Prakrti, i.e. insentient, its distortions, and the being by the verse 'prakṛtiṃ' modifications, and persons by saying 'nature'.

The qualities such as sattva and others have very little distinct variation between dissolution and creation; thus, their distortions are mentioned separately.

"The action and inaction arise in people with subtle variances in the three qualities."

-stated thus in the branch of Madhucchandas (Vedic testimonial).

बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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