This means that mathematics - the positive science which is the very basis of all modern sciences, also uses the number One first and all subsequent numbers are, in fact, only repetitions or additions of One. It is with the same analogy, that there is only One Absolute, self existence Truth, and others are His manifestations (many). He created earth to grow food for the living being to live upon. Thus all beings get their Praan energy from the food grown on Earth by the same One. So the first unit of the life force created mind, Praan and then elements From food comes energy and then mind. 

Without food the mind cannot function, and without a functioning mind one cannot work. As one starts working (performing actions - Karm), he gets entangled in them and creates a whirlpool of Karm for himself. Because of lack of skill of deciding which Karm he should do and which Karm he should not do, he creates misery and bondage for himself.

Commonly Tap means heat and thought by western philosophers, sometimes translated as "brooding". When Tap is used in relation to Brahm, it means the knowledge by which Brahm manifests Himself as the Universe. Food gives energy to sustain ourselves. According to Hindu, there are three aspects of manifestation of Brahm - the ability to create, sustain (preserve) and dissolve (destruction). This is called Hindu Trinity. In this Trinity are Brahmaa, Vishnu and Mahesh respectively; but one should keep in mind that the Absolute One remains unchanged and unaffected by His manifestation. Before Creation, He is without attribute (Nir-Gun), but as He manifests Himself He becomes with attributes (Sa-Gun). This whole manifestation is the illusory superimposition of various names and forms and this is because of cosmic veil (Maayaa, or illusion) that we see "Many in One". This cosmic veil has no self-existent reality. It all rests in Brahm - the Absolute Truth. It is one of the forces of Brahm through which this whole Universe is manifested.

What is Maayaa? - It is Maayaa only that has created all confusions. It is important to understand that Upanishadik literature describes manifestation and non-manifestation in two ways - (1) the process through which things are seen in their tangible form; and (2) the seeds of those forms.

These two states are called "the day and night of Brahm". The period of manifestation is called a "Kalp" or a cycle. Whenever and wherever the words "Creation" and "Manifestation" are used, they refer to to the beginning of the cycle. A new cycle begins by the will of Eeshwar (Brahm, or Bhagvaan or God) or Sa-Gun Brahm; but a cycle's character is determined by the accumulated actions (Karm) or Sanskaar of living beings of previous cycle.