Sūta said: O excellent sages, Visvara is so called because it compromises between, two conflicting opposites. Since it is the first and the greatest of all the tattvas arising out of Prakṛti it is called mahat. It is called prajñā because it is the repository of all means of knowledge. It is manas because it thinks. It is Brahmā because it is big and swells up. O most excellent among the knowers of Brahman, it is called citi because it gathers together all activities for the sake of enjoyment. It is called smṛti because it enables one to remember things. Since it obtains everything it is called Saṃvit. Because it is known everywhere by means of knowledge it is called khyāti.[12] It is called Īśvara because it is the overlord of all elements and comprehends everything. O sages, most excellent among the intelligent, it is called Mati because it is the instrument of thought subjectively and objectively. It is called Buddhi because it enlightens things and is itself the instrument of enlightenment.