Nandin said: Here the supreme lord, the object of meditation, is the twenty-sixth principle,—the meditator (jīva) is the twenty-fifth, the avyakta or pradhāna is the twenty-fourth. The seven principles constitute mahat, ahaṃkāra, and five tanmātras. The organs of action are five, as also the organs of sense; then there is the mind and the five dements. Thus Śiva is the twenty-sixth principle. He alone is the creator and sustainer. He is greater than Brahmā. He has created Brahmā. He is one who is above and greater than the universe, and is the universe itself.