Living beings have their origin in three ways - from eggs, from parents, and from plants.
That god (Existence) decided - ‘Entering into these three deities (fire, water, and earth), as the individual self, I shall manifest myself in many names and forms’.
Sat (Existence) thought, ‘I shall divide each of these three deities threefold.’ Then, having entered into these three deities as the individual self, he manifested himself as names and forms.
Having so decided, he made each of these three elements threefold. But as to how each of these three deities becomes threefold, O Somya, learn this from me.