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

The Smṛti-śāstra also declares: nāma-rūpe ca bhūtānām "The demigod Brahmā created the names and forms of the creatures in the universe." Therefore the creation of names and forms was done by an individual spirit soul. Siddhānta (conclusion): In the following words the author of the sūtras gives His conclusion. Sūtra 20 saṁjñā-mūrti-klptiś ca tri-vṛt kurvata upadeśāt saṁjnā—names; mūrti—forms; klptiḥ—creation; ca—and; tu—but; tri-vṛt—in three parts; kurvate—does; upadeśāt—from the teaching. But the creation of names and forms in groups of three is done by the creator, for that is the teaching. Purport by Śrīla Baladeva Vidyābhūṣaṇa The word "tu" (but) is used here is begin the refutation of the opponent's argument. Here the word “saṁjñā-mūrti" means "names and forms" and the word "klptiḥ" means "creation". The words "tri-vṛt kurvataḥ" (done by the creator) indicate that this creation was done by the Supreme Personality of Godhead Himself and not by an individual spirit soul. Why is that? The sūtra explains: “upadeśāt" (because that is the teaching). Thus the scriptures affirm that this creation was done by the Supreme Personality of Godhead. Thus the creation of threes and the creation of names and forms were both done by the same creator. That is the meaning. The creation of threes was effected in the following way: trīṇy ekaikaṁ dvidhā kuryāt try-ardhāni vibhajed dvidhā tat-tan-mukhyārdham utsṛjya