He who, after he has done that work and rested again, and after he has brought together one essence (the self) with the other (matter), with one, two, three, or eight, with time also and with the subtile qualities of the mind,
In plain words: After creating and then resting, God joins the soul with matter. He combines them with one, two, three or eight things, and with time and the subtle powers of the mind. The sentence continues in the next verse.