Chapter 10 of 76 · Vayaviya Samhita · Overall chapter 398 of 464
Description of Brahmanda
Vayu explains how Brahma, Vishnu and Rudra emerge from the unmanifest as Maheshvara's three delegated functions - rotated between kalpas so none becomes proud - then describes the cosmic egg itself: Meru as its support, the oceans as its womb-waters, and its seven concentric coverings of water, fire, wind, space, and the unmanifest.
Vayu said
At Ishvara's command, intelligence and the rest, up to Vishesha, with their transformations, came from the unmanifest under Purusha's presiding. From those transformations came Rudra, Vishnu and the grandfather, and these three are the causes of everything. Maheshvara, pleased, gave them the power to pervade all worlds without obstruction. He gave them matchless knowledge, eternal prosperity and the powers of anima and the rest. These three became the causes of creation, preservation and destruction, and gained lordship. In another kalpa, so that these three of clouded understanding would not challenge each other, he again assigned each the task of creating, preserving or dissolving. They were born of each other and sustained each other. They grew together and followed each other. Sometimes Brahma, sometimes Vishnu and sometimes Rudra is praised, yet none exceeds the others in prosperity. Fools who are insolent and speak ill of them are doubtless born as yatudhanas and pishachas. The divinity Maheshvara is beyond the three gunas and has four vyuhas. He has all the parts to support everything and is the cause of creation. He is the atman in the three divinities and in Prakriti and Purusha. Established in his position as Ishvara, he creates the universe in play. He is above all and eternal, the partless Parameshvara, established as the atman that supports everything. So Maheshvara is Prakriti, Purusha, Sadashiva, Bhava, Vishnu and Brahma. Everything has Shiva as its self.
Pradhana was born first, famed as the great intelligence. When Mahat was stirred, three kinds of ego arose. The elements, tanmatras and senses were made from the vaikarika ego. When sattva predominated, vaikarika or sattvika creation took place. There are five senses of perception and five organs of action. The mind is the eleventh and has the qualities of both perception and action. The tanmatras of the elements came from the tamasa ego. Since they led to the elements, they are called bhutadi. Space came from the bhutadi tanmatra of sound. The tanmatra of touch came from space and led to the making of wind. The tanmatra of form came from wind and led to fire. The tanmatra of taste came from fire and led to water. The tanmatra of smell came from water and led to earth. Moving and unmoving beings were born from these elements. By the favour of the unmanifest and under Purusha's presiding, these, from Mahat to Vishesha, led to the making of the egg.
When Brahma's task and instrument join and succeed, the kshetrajna called Brahma grows inside the egg. He is the first embodied being and is called the first being. Brahma existed at the beginning and is the original creator of beings. Ishvara is the embodiment of knowledge and has the quality of non-attachment. His dharma, prosperity and understanding led to the birth of Brahma, who was full of pride. Whatever his mind wishes is born through the unmanifest. He controls everything. Though indifferent by nature, he takes on the transformation of the three gunas. He divides himself into three and lives in the three worlds. He divides himself into three and creates, preserves and devours. He is the four-faced Brahma, and as Kala he destroys. He is the Purusha with a thousand heads. He is the self-born one who takes these three forms. As Brahma he has sattva and rajas. As Kala he has tamas and rajas. As Vishnu he has only sattva. As the gunas grow, the lord takes these three forms. As Brahma he makes the worlds, as Kala he shrinks them, and as Purusha he is indifferent. When the brahman divides into three forms it is called Triguna, and when into four it is called Chaturvyuha. Since he exists at the beginning he is Adideva. Since he has no birth he is Aja. Since he protects all beings he is Prajapati. The great atman takes the golden Meru as his support. The oceans are the water in his womb and the mountains the skin of the womb. All the worlds and all that moves in the universe are inside that egg, along with the moon, the Adityas, the nakshatras, the planets and Vayu.
Outside, the egg is surrounded by water ten times its size. Outside the water is fire ten times its size, outside the fire is wind ten times its size, and outside the wind is space ten times its size. Space is surrounded by the bhutadis, the bhutadis by Mahat, and Mahat by the unmanifest. So the egg is wrapped by seven coverings. Supreme brahmanas, there are also eight Prakritis, each covering the one inside. They oversee creation, preservation and destruction. They are born from each other and support each other, are supported and support, transform and are transformed. A tortoise first stretches out its limbs and then draws them in. In the same way, through transformations, the unmanifest creates and then withdraws. Everything that comes from the unmanifest is born in a set order. When the time of dissolution arrives, everything dissolves in reverse order. Under Kala's rule the gunas are balanced or unbalanced. Know that dissolution comes when the gunas are balanced, and creation when they are not.
This egg, vast and dense, is the origin of Brahma. It is the field determined by the brahman, and Brahma is called the kshetrajna. Know that there are thousands of crores of such eggs, above, below and along the sides, and Pradhana goes everywhere. In each of them are four-faced Brahmas, Haris and Bhavas. Having won Shambhu's presence, Pradhana creates them. The egg is born from the unmanifest and Maheshvara is beyond the unmanifest. Lord Brahma is born from the egg and makes the worlds. The first creation by Pradhana is said to lack intelligence. At the time of dissolution the final destruction is brought about by Ishvara playing. The immeasurable cause is said to be Brahma, but he comes from Pradhana and Prakriti. Pradhana has no beginning, middle or end. It has infinite energy and is white or deep red, joined with Purusha. When rajas predominates, Pradhana creates the worlds. Eight transformations are made at the beginning to extend the worlds and beings, and at the end they are devoured. Depending on the state of Prakriti, there are again movements toward creation and preservation. But none of this is the result of Prakriti's powers. It is Maheshvara's mere thought.
Retold in our own words from Bibek Debroy's English translation of the Shiva Purana (Penguin Classics). Names, numbers and the order of events follow the source.