He unfolds into the universe as Creator and Created.

He becomes first ether, then air, then fire, then water, then earth.

From these five elements all bodily existence proceeds.

Souls are sparks from the central fire of Brahma, separated for a time, to be absorbed again at last.
Brahma, in his highest form as Para-Brahm, stands for the Absolute Being.
The following extract from the Sama-Veda (after Haug's translation) expresses this: "The generation of Brahma was before all ages, unfolding himself evermore in a beautiful glory; everything which is highest and everything which is deepest belongs to him.

Being and Not-Being are unveiled through Brahma." The following passage is from a Upanishad, translated by Windischmann:-- "How can any one teach concerning Brahma?
he is neither the known nor the unknown.