Bhagavadgita Pages, Chapters 1 to 18

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There are three saktis; Iccha, Jnana and Kriya (will, knowledge and action). Iccha Sakti gave rise to Maya which in union with Bindu gave rise to three Mayas: Suddha, Suddha-Asuddha and Asuddha Mayas.  Nada is high-born in the sense it arose from Para.

The (lower) forms of Vishnu and Siva are subject to karma and rebirth like anybody else; Higher forms of Vishnu (Mahavishnu) and Siva are not subject to Karma. Note: There is only one form of Brahma.