When it says “and whatever,” it abbreviates a discussion of prakṛti, its modifications and the puruṣa. The guṇas are sattva and the others. The modifications are distinct: due to their minuteness they perish; they are the effects. The threefold categories—kārya, kāraṇa, guṇa—are mentioned because of the slight origination of living beings, as found in the Mādhucchandas branch.