अणुभाष्य (महाप्रभु वल्लभाचार्य - शुद्धाद्वैत वेदान्त ब्रह्मसूत्र महाभाष्य प्रकाश टीका सहित)

is the imagined state due to avidyā and is removable by jñāna. Jagat, being of Brahman, is not destroyable. Avidyā’s transformations are the multiplicities; being so, if argued that they are false, the answer is no. Multiplicity is not due to avidyā, but was created by Brahman’s desire, say the śrutis - “sa ekākī na ramate; saḥ dvitīyamaicchat”; “tadātmānaṁ svayamakuruta”; but, the knowledge pertaining to this i.e. dvaita-jñāna - is of avidyā. By this knowledge of dvaita, only the jīva gets bound and not the Brahman. Here, the avidyā does not inhere in Brahman. First of all, in Māyāvāda, we ask – upādhi and upādheya i.e. the limiting factor and the limited, i.e. avidyā and Brahman, both being eternal, what kind of relation between them is accepted in your siddhānta? If it is saṁyoga etc., they also have to be all-pervading, and thus eternal, there will be no chance for mokṣa. Neither is it adhyāsa, there being no such imposition. Moreover, in pure Brahman, it is impossible to posit a relation with the upādhi avidyā; in that case, Brahman will become ajña; therefore, avidyā has to inhere in jīva and not in Brahman. Ekasyai va mamāṁśasya jīvasyaiva mahāmate | Bandho’syā, avidyayā, anādir vidyayā ca tathetaraḥ || Therefore, in the statement “ajñānena-āvṛtam jñānam tena muhyanti jantavaḥ” – jīvotpatti is not due to avidyā but, due to the desire of Bhagavān, for his happiness, the part of ānanda gets covered and he gets bound by the avidyā. Here too it is only the desire of Bhagavān. In this state, he is called saṁsārī. Thus, saṁsāra is of the nature of Aham and Mama, born out of avidyā and is thus destroyable by jñāna. It is thus: The material and efficient cause of the world is Brahman; saṁsāra is imaginary; avidyā is its efficient cause. Saṁsāra is false and it stands prior to the rise of jñāna. Therefore, it is destroyed in mukti; but not the prapañca; that being the creation of Bhagavān. x