गोविन्द भाष्य (श्रील बलदेव विद्याभूषण - अचिन्त्यभेदाभेद वेदान्त ब्रह्मसूत्र भाष्य सटीक)

anāma-rūpātmani rūpa-nāmanī vidhitsamāno 'nusasāra śāstra-kṛt "The Personality of Godhead, again desiring to give names and forms to His parts and parcels, the living entities, placed them under the guidance of material nature. By His own potency, material nature is empowered to re-create." Śrīmad-Bhāgavatam 1.10.22 pradhānaṁ puruṣaṁ cāpi praviśyātmecchayā hariḥ kṣobhayām āsa samprāpte sarga-kāle vyayāvyayau "At the time of creation Lord Hari enters the changing pradhāna and the unchanging living souls, and agitates them according to His wish." Viṣṇu Purāṇa mayādhyakṣeṇa prakṛtiḥ sūyate sa-carācaram hetunānena kaunteya jagad viparivartate "The material nature, which is one of my energies, is working under my direction, O son of Kuntī, producing all moving and non-moving beings. Under its rule this manifestation is created and annihilated again and again." Bhagavad-gītā 9.10 We do not accept the saṅkhya theory because it considers pradhāna the original, independent cause of all causes. Sūtra 4 jñeyatvāvacanātvāc ca jñeyatva-the state of being the object of knowledge; avacanātvāt-because of non-description; ca-and.