In the Holy Gita Chapter 14 Verses 3 to 5, Brahm (Kaal) reveals that Prakriti (Durga) is his consort and the mother of all beings, while he is the father. From their union, the three gunas—Rajgun (Brahma), Satgun (Vishnu), and Tamgun (Shiv)—along with all living beings are born. Brahm states that he places the seed in Durga's womb, resulting in the creation of all beings. These gunas bind living beings to their bodies, determining their forms and experiences based on their deeds.
This evidence is also found in the Holy Gita, Chapter 15 Verses 1-4 and 16-17.
Oordhvmoolam, adhHshaakham, ashvttham, praahuH, avyyam, Chhandaasi, yasya, parnaani, yaH, tam, ved, saH, vedvit ||1||
Translation: (Oordhvmoolam) with the roots above in the form of the Complete God Aadi Purush Parmeshwar (adhHshaakham) the branches below in the form of the the three gunas, that is, Rajgun Brahma, Satgun Vishnu and Tamgun Shiv (avyyam) eternal (ashvttham) is extensive Peepal tree (yasya) whose (chhandaasi) like Vedas have verses, similarly, the world-like tree has smaller divisions, twigs and (parnaani) leaves (praahuH) are said to be (tam) that tree of world (yaH) who (ved) knows along with all the parts (saH) he (vedvit) is completely knowledgeable, that is, is Tatvdarshi.
Translation: The eternal and vast Peepal tree, with its roots above as the Complete God (First Supreme God) and its branches below as the three gunas—Rajgun Brahma, Satgun Vishnu, and Tamgun Shiv—is symbolic of the material world. Its smaller divisions, such as twigs and leaves, represent various aspects of creation. A person who understands this tree in its entirety is truly knowledgeable, or a Tatvdarshi.
AdhH, ch, oordhvam, prsrtaH, tasya, shaakhaH, gunprvrddhaH, VishayprvaalaH, adhH, ch, moolani, anusanttani, karmanubandheeni, manushyaloke ||2||
Translation: (Tasya) that tree’s (adhH) below (ch) and (oordhvam) above (gunprvrddhaH) in the form of the three gunas, Brahma-Rajgun, Vishnu-Satgun, Shiv-Tamgun (prsrtaH) extended (vishayprvaalaH) defects-lust, anger, attachment, greed, arrogance in the form of shoots (shaakhaH) branches – Brahm, Vishnu, Shiv (karmanubandheeni) of binding the soul to actions (moolani) are the root cause (ch) and (manushyaloke) in the world of men, that is, on Earth (adhH) below – in Hell, 84 lakh births, (oordhvam) above – in heaven etc (anusanttani) have been arranged.
Translation: The tree's three gunas—Rajgun (Brahma), Satgun (Vishnu), and Tamgun (Shiv)—manifest as defects like lust, anger, attachment, greed, and arrogance, which extend as branches and shoots. These qualities, represented by Brahma, Vishnu, and Shiv, are the root cause of binding the soul to actions. They influence the entire cycle of existence, affecting life on Earth, in the lower realms like hell and the 84 lakh life forms, as well as in the higher realms such as heaven.
Na, roopam, asya, ih, tatha, uplabhyate, na, antH, na, ch, aadiH, na, ch, Samprtishtha, ashvattham, enam, suvirudmoolam, asangshastren, drden, chhitva ||3||
Translation: (Asya) this creation (na) neither (aadiH) beginning (ch) and (na) nor (antH) end (na) nor (tatha) such (roopam) form (uplabhyate) is perceived / found (ch) and (ih) here in this discussion, that is, in the knowledge of Gita being imparted by me, even I do not have full information (na) not (samprtishtha) because even I do not know the proper state of the creation of all the brahmands (enam) this (suvirudmoolam) having a properly stabilized state (ashvattham) the knowledge of the world-like tree with a strong form (asangshastren) is equipped with complete knowledge (drden) by knowing through the firm Sukshm Ved i.e. Tatvgyan (chhitva) by slashing, that is, considering the bhakti of Niranjan to be short-lived, one should search beyond Brahma, Vishnu, Shiv, Brahm and ParBrahm, for Purna Brahm.
Translation: This creation has neither a beginning nor an end, and its true form is not easily perceived. In this discourse of the Gita, even I do not have complete knowledge of the full state of the creation across all brahmands. By understanding this world-like tree, which is firmly rooted and stabilized, through the complete knowledge of the Sukshm Ved (Tatvgyan), one realizes that devotion to Niranjan (Kaal) is temporary. Therefore, one must search beyond Brahma, Vishnu, Shiv, Brahm, and ParBrahm for the Supreme God, Purna Brahm (the Complete God).
TatH, padam, tat, parimargitvyam, yasmin, gataaH, na, nivartanti, bhooyH,
Tam, ev, ch, aadhyam, purusham, prpadhye, yatH, prvrttiH, prsrta, puraani ||4||
Translation: When one finds the Tatvdarshi saint (tatH) after that (tat) of that God (padam) place i.e. Satlok (parimargitvyam) should properly search (yasmin) in which/where (gataaH) having gone, devotees (bhooyaH) again (na, nivartanti) do not return to the world (ch) and (yatH) God–Param Akshar Brahm, from whom (puraani) ancient (prvrttiH) creation–nature (prsrta) has originated (tam) ignorant (Aadhyam) Aadi Yam, that is, I, Kaal Niranjan (Purusham) of Complete God (ev) only (prpadhyate) I am in the refuge, and worship Him alone.
Translation: When one meets the Tatvdarshi saint, they should seek the true place, Satlok, where the Supreme God resides. Upon reaching Satlok, devotees do not return to the cycle of birth and death. The Param Akshar Brahm, from whom all of creation has emerged, is that Supreme God. Even I, Kaal Niranjan (the ignorant Aadi Yam), am ultimately in His refuge and worship Him alone.
Dwau, imau, purushau, loke, ksharH, ch, aksharH, ev, ch,
KsharH, sarvani, bhootani, kootasthH, aksharH, uchyate ||16||
Translation: (Loke) in this world (dwau) two types of (KsharH) mortal (ch) and (AksharH) immortal (purushau) Gods (ev) likewise (imau) in the loks of these two Gods (sarvani) all (bhootani) the bodies of the living beings (ksharH) mortal (ch) and (kootasthH) the soul (aksharH) immortal (uchyate) is said to be.
Translation: In this world, there are two types of gods: Kshar (mortal) and Akshar (immortal). Similarly, in their respective realms, the bodies of all living beings are mortal, while the soul is immortal.
UttamH, PurushH, tu, anyaH, Parmatma, iti, udahrtH,
YaH, loktryam, aavishya, bibharti, avyyaH, iishwarH ||17||
Translation: (UttamH) Supreme (PurushH) God (tu) however (anyaH) is someone else other than the two aforesaid Gods “Kshar Purush and Akshar Purush” (iti) in reality this (Parmatma) God (udahrtH) is called (yaH) who (loktryam) into the three loks (aavishya) entering (bibharti) maintains / sustains everyone and (avyyaH) eternal (iishwarH) is Ishwar (is greatest among the gods i.e. is the Almighty God).
Translation: The Supreme God transcends both the Kshar Purush (mortal god) and Akshar Purush (immortal god). He is known as the Parmatma, the ultimate Eternal God who, by entering the three realms, nurtures and protects all beings. This Supreme Being is the greatest among all gods and embodies the true Almighty God.
In the Gita, God describes the world as an upside-down tree with the root above representing the Complete God. The branches and other parts below symbolize the various aspects of creation. A Tatvdarshi Saint, mentioned in Gita Chapter 4, Verse 34, has comprehensive knowledge of this world-like tree. Gita Chapter 15, Verses 2 and 3, identifies the three gunas as branches of this tree.
The Gita does not provide complete information about the beginning and end of creation. It instructs seeking knowledge from a Tatvdarshi Saint, who can reveal the full understanding of this world-like tree. Gita Chapter 15, Verse 4, advises that after finding such a saint, one should search for the Param Pad Parmeshwar (Supreme God) to achieve eternal salvation, following the saint's guidance. Gita Chapter 15, Verses 16 and 17, clarifies that while there are three gods—Kshar Purush (Brahm), Akshar Purush (ParBrahm), and Param Akshar Purush (Purna Brahm)—the truly immortal God transcends these. This Immortal God, distinct from the other two, sustains and nurtures all beings in the three worlds.
In Shrimad Bhagavad Gita Chapter 15, Verses 1 to 4 and 16, 17, it is demonstrated that the root of this inverted world-like tree is Param Akshar Brahm, or Purna Brahm, from whom the entire tree derives nourishment. The visible trunk of the tree, just above the ground, represents Akshar Brahm, or ParBrahm. From this trunk emerge several larger branches, one of which is Brahm, or Kshar Purush. From this larger branch, three smaller branches extend, symbolizing Brahma, Vishnu, and Shiv. The leaves of the tree, representing the living beings of this world, grow from these branches.
In Gita Chapter 15, Verses 16 and 17, it is established that both Kshar Purush (Brahm) and Akshar Purush (ParBrahm), along with the material bodies of all living beings in their realms, are mortal, while their souls are immortal. Despite Akshar Purush being referred to as immortal, the true Eternal God is distinct from these two. This Supreme Being, who transcends Kshar Purush and Akshar Purush, enters the three worlds to nurture and sustain all existence. The verses provide a clear distinction between these three divine entities.