With this impulse evolution starts. According to theosophy, mahat is actually the aggregate of the divine and spiritual intelligences of our cosmos, the host of dhyani-chohans. Thus the first creation is the creation of mahat or the host of cosmic intelligences. The next two creations concern the origin of the elements and the organs of sense from egotism affected by the three qualities. Here we see the process of differentiation through illusion.
Cosmic mind separates into units which are distinctive.
In the universal being, egoism is the beginning of self-awareness of the distinctive units as being separate. In other words, from cosmic mind issues forth the first shadowy outline of selfhood. These tanmatras are sound, touch, form or sight, taste, and smell. Sound gives birth to aether, touch to fire, form or sight to air, taste to water, and smell to earth. Then follows the third or indriya creation of the organs of sense.