(translated to kannada by H.H Sri Vidyamanya Swami, translated from kannada to english by Madhukrishna)
The Supreme principle can be
divided into dependent and independent. Sri Vishnu who is full of
auspicious qualities and wealth is independent.
Dependent can be divided into deficient and non-deficient.
Deficiency can be divided into deficiency for objects before its birth, deficiency for objects after its death, deficiency for objects that never exist.
Non-deficient can be divided into living and one non-living.
Living entities can be divided into two, not touched by misery and touched by misery. Sri Lakshmi is without misery, rest of the souls are touched by misery.
Souls other than Lakshmi are of two types those who have overcome the misery and the ones who are still in misery. There are five types among those who are already liberated Gods, sages, pitrus, emperors and Supreme humans. Those who are still in misery are of two types capable of overcoming the misery and those who are not capable of overcoming the misery.
Even those who are capable of overcoming
the misery are of five kind Gods, sages, Pitrus, emperors
and Supreme humans. Those who are not able to over come the
misery are of two kind ignorant (tamasic) and those who
will rotate in this world for ever (rajasic).The ignorant are of
four kind Daityas, Rakshasas, Pishachas and lowest among
humans. Among these ignorant some have already obtained complete
ignorance (eternal hell) and others are still in this world.
Objects without life are of three kind that which is there for ever, that which comes into existence and goes, that which does not exist for ever.
Vedas are that which exists for ever. Puranas come into existence based on time and Environment and goes.
The objects without life which does not exist for ever are divided in to two well composed and not well composed. Higher principles (Mahatatva), principle of ego (Ahankara tatva), principle of knowledge (buddhitatva), mind, eyes and other five sense organs, 5 bhutas, -like this 24 elements constitute not so weel composed elements. Universe and all the elements within constitute well composed elements.
Creation, maintenance, destruction, initiative to sustain in itself, deficient and non-deficient two types of wrong knowledge, right knowledge, attachment, liberation, happiness, misery, darkness, light all this are given to this universe based on the eligibility of individual by Lord Visnu.