Sage Brighu asks his father about Brahman, and his father says Brahman is that from which everything emanates, by which everything is sustained and where everything finally reaches. What sustains us? One could answer that it is food, for without food we cannot live. So Brighu, initially thinks Brahman is food. Then he thinks prana vayu is the Supreme One; then he thinks manas is the Supreme One and so on, until He realises that Brahman is Ananda — bliss. In verse seven of chapter nine of the Bhagavad Gita, Lord Krishna talks of the pralaya or deluge, said Valayapet Ramachariar in a discourse. At the time of the deluge, all entities created by the Lord enter into Mulaprakriti. When the next cycle begins, the Supreme One again creates similar entities.
The atma is indestructible and therefore it is obvious that it is not destroyed during the deluge. But the atmas which enter the Mulaprakriti cannot enjoy anything. That is because they have no body. Only during the deluge, the atma has no body. At all other times, the atma has a gross body (sthula sareera) or subtle body (sookshma sareera).
The Lord makes Prakriti manifest itself into the following: earth, water, fire, air, ether, manas, buddhi and ahankara. The Prakriti is under His control. The five gross elements, five subtle elements (tanmatra), eleven indriyas (represented by manas), buddhi and ahankara constitute the 23 tattvas.
After developing Prakriti, the Lord creates sentient and non-sentient beings. Sentient beings are under the influence of Prakriti and because of the delusion caused by the three gunas — sattva, rajas, tamas — they have no control over themselves. The Lord’s cycle of creation happens repeatedly, according to His will.