The Nyaya system of Gautama and the Vaishesika system of Kanada envisage creation by Paramatman (God) out of anus (atoms) which are eternal. The  shape of things is directly related to the Adrishta (the unseen deserts) of the Jivas (individual souls) left over unredeemed, from the previous cycle of creation. Combination of these atoms causes creation and their disintegration results in dissolution of this universe. 

The Samkhya system of Kapila and the Yoga system of Patanjali advance the theory that Prakriti (the fundamental matrix of matter) evolves into this universe in the presence of the Purushas (or individual souls) who act as catalytic agents. In fact, the whole process of creation is for the benefit of the Purushas, for their spiritual unfoldment resulting finally in their  emancipation. The five elements like earth and water, sense organs like the eyes and ears as also mind all these are evaluates of Prakriti only. The universe is a permutation and combination of these. Though essentially detached from Prakriti, if any Purusha feels an attachment towards Prakriti and its products he becomes involved in bondage leading to repeated transmigration. If he can successfully detach himself through discrimination and wisdom, he will be emancipated. 

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