“When spirit has permeated every minutest atom of the seven principles of Kosmos, then the secondary creation, after the above-mentioned period of rest, begins.
Beginning with the metaphysical and the suprahuman, it ends in the physical and purely human natures of Kosmos and man.
Primary Creation is called the Creation of Light (Spirit); and the Secondary, that of Darkness (matter) – this must not be confused with pre-cosmic “Darkness”, the Divine ALL. Both are found in Genesis 1:2, and at the beginning of chapter 2.
The first is the emanation of self-born gods (Elohim); the second of physical nature.
In India these creations were described as follows:
(I) Mahat-tattva cfeation – so called because it was the primordial self-evolution of that which had to become Mahat – the “divine MIND, conscious and intelligent”; esoterically, “the spirit of the Universal soul.”
Esoterically, however, this manifestation is the work of the “Supreme One” (a natural effect, rather, of an Eternal Cause.)
Esoteric philosophy renders it “the operating LAW”. Esoteric doctrine teaches that the Dhyani-Chohans are the collective aggregate of divine Intelligence or primordial mind, and that the first Manus – the seven “mind-born” Spiritual Intelligences – are identical with the former.”
H. P. Blavatsky
The Mark Of God: Understanding Your "I AM Presence" 