20.301
brahma, visnu, siva,--tina guna avatara
tri-guna angikari’ kare srsty-adi-vyavahara
SYNONYMS
brahma, visnu, siva—Lord Brahma, Lord Visnu and Lord Siva; tina—three; guna avatara—the incarnations of the material qualities; tri-guna—the three qualities of material nature; angikari’-accepting; kare—does; srsti-adi-vyavahara—transactions in reference to the creation, maintenance and dissolution "There are three functions within this material world.
Everything here is created, everything is maintained for some time, and everything is finally dissolved.
The Lord therefore incarnates Himself as the controllers of the three qualities-sattva-guna, rajo-guna and tamo-guna (goodness, passion and ignorance).
Thus the transactions of the material world take place.