The material universes are created (Srimad Bhagavatam #35)

p to this point, we had a description of the creation of the material elements, which is part of the primary creation performed by the Lord. Up to this point, there are no material universes, just the mass of material elements in the form of the mahat-tattva. The elements are now manifest, but still not assembled in the form of the universes. The next verses explain how the universes came into being. Here we are still studying chapter 26 of the 3rd canto, starting from verse 50.