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

so 'kāmayata bahu syāṁ prajāyeya "The Supreme Personality of Godhead desired: Let Me become many. Let me create the material world." Thus, it is by the desire of the all-powerful Supreme Personality of Godhead that the pradhāna and other features of the material world are created. That is how He is the cause of the material world. Also, the material world is the body of the Supreme Personality of Godhead. The Supreme Personality of Godhead enters the great darkness of the material world and transforms it into pradhāna and the others aspects of matter. In this sense the material world is His body. This is confirmed by the Antaryāmī-brāhmaṇa of the Bṛhad-āraṇyaka Upaniṣad, and also by the Subala Upaniṣad, which explains: yasya pṛthivī śarīram "The world is the body of the Supreme Personality of Godhead." Adhikaraṇa 8 The Supreme Personality of Godhead Is the Cause of Matter's Transformations Sūtra 13 viparyayeṇa tu kramo 'ta upapadyate ca viparyayeṇa—by the reverse; tu—indeed; kramaḥ—sequence; ataḥ—from this; upapadyate—is manifested; ca—and. Indeed, this sequence is also reversed. Purport by Śrīla Baladeva Vidyābhūṣaṇa The word "tu" (indeed) is used here for emphasis. In the Muṇḍaka Upaniṣad (2.1.3) it is said: