Verse 2.158

Sanskrit text and transliteration:

दिगादिकरणो देवः पञ्चभूतशरीरभृत् ।
सर्वोऽस्मीत्यभिमानेद्धो विराडेवमजायत ॥ १५८ ॥

digādikaraṇo devaḥ pañcabhūtaśarīrabhṛt |
sarvo'smītyabhimāneddho virāḍevamajāyata || 158 ||

English translation of verse 2.158:

The Virāj, the god who has the cardinal points, etc, as his organs, who wears a body formed of the five elements, and who shines with the notion “I am all”, thus, came into existence.

Notes:

One and the same reality, the Absolute, may be viewed in four ways, as Brahman, as Īśvara, as Hiraṇyagarbha, and as Virāj. The Absolute conceived as it is in itself, independent of any creation, is called Brahman. In its causal aspect it is called Īśvara. that is. Brahman is Īśvara when viewed as creative power. As the innermost essence of the world in a subtle condition, it is called Hiraṇyagarbha. When it is thought of in the manifested state as the universe, it is called Virāj. So these are the four poises of the one Reality.

After narrating the creation of the five subtle elements the Upaniṣad says that herbs came into existence from earth (pṛthivyā oṣadhayaḥ). This does not mean that herbs and food came out of the subtle elements directly. The five subtle elements get transformed into the five gross elements through quintuplication (pañcīkṛta-pañcamahā-bhūta). It is from the quintuplicated earth (pañcīkṛta-pṛthivī) that herbs came into being. But the Virāj, the cosmic being, whose limbs are the different parts of the universe and who has a body made of the five gross elements must have preceded the creation of herbs and food. It is called Virāj, because it manifests in a diverse manner (vividhaṃ rājamānatvāt).