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

creation? To answer this objection he says pariṇāmāt (because He has transformed Himself). This does not contradict the changelessness of Brahman for a certain kind of transformation is not incompatible with changelessness. Here is the truth of this. In the following passages the śruti explains that Brahman has three potencies: parāsya śaktir vividhaiva śruyate "The Supreme has many potencies." Śvetāśvatara Upaniṣad 6.8 pradhāna-kṣetrajña-patir guṇeśaḥ "The Supreme Personality of Godhead is the master of pradhāna (material nature), kṣetrajña (the individual spirit souls), and guṇa (the three material modes)." Śvetāśvatara Upaniṣad 6.16 The smṛti (Viṣṇu Purāṇa) also explains: viṣṇu-śaktiḥ parā proktā kṣetrajñākhyā tathā parā avidyā-karma-saṁjñānyā tṛtīyā śaktir ucyate "The potency of Lord Viṣṇu is summarized in three categories: namely the spiritual potency, the living entities, and ignorance. The spiritual potency is full of knowledge; the living entitles, although belonging to the spiritual potency, are subject to bewilderment; and the third energy, which is full of ignorance, is always visible in fruitive activities." In this way the scriptures explain that Brahman is both the creator and the ingredient of which the creation is made. He is the first (the creator) by the agency of His spiritual potency and He is the second (the ingredient of which the creation is made) by the agency of the other two potencies. This interpretation is confirmed by the aphorism sa-viśeṣeṇa vidhi-niṣedhau viśeṣaṇam upasaṅkrāmate (an adjective describes both what a noun is and what it is not). The scriptures also explain (Śvetāśvatara Upaniṣad 4.1): ya eko 'varṇo bahudhā śakti-yogād varṇān anekān nihitārtho dadhāti vi caiti cānte viśvam ādau sa devaḥ sa no buddhyā śubhayā saṁyunaktau