This chapter shows how māyā, on behalf of Kṛṣṇa, makes manifest all the ingredients of creation, and, through a sequential series of developments, forms those ingredients into a plurality of universes, bodies, and minds, known as the temporal (phenomenal) realm. It specifically explores māyā’s relation to material creation, concentrating on the Bhāgavata’s Sāṁkhya account of the manner in which māyā transforms into the various elements of the temporal realm. In the course of this examination, we will attempt to compare the Bhāgavata’s Sāṁkhya system to that of classical Sāṁkhya, specifically with regard to such standard Sāṁkhya categories as puruṣa (the individual self), prakṛti (the physical world), ahaṁkāra (false identification), the guṇas (qualitative energies), the twenty-three elements, and so on.