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

Supreme Personality of Godhead, this universe certainly came into being by accepting both the primary and secondary causes of creation."* The process of pañcī-karaṇa is also described here. In this way the creation should be understood. In the process of pañcī-karaṇa each of the five elements is divided in half, half of the halves are again divided in half, and the smaller halves are then joined with the larger in compound elements. In Chāndogya Upaniṣad (6.5.1) it is said: annam aśitaṁ tridhā vidhīyate "When food is eaten it is transformed in three ways." This transformation is completely different from the threefold combination of earth and the other elements previously described. Therefore this passage cannot be used to support the theory that the individual spirit soul is the creator of the names and forms of this world. The scriptural passage uses the phrase "ātmanā jīvena". By thus placing these two words in apposition, it is clear that the word "jīva" (individual soul) here means "by the Supreme Personality of Godhead, whose potency is the individual spirit souls". In a similar way the passage beginning with the words “viriñco vā" is also explained. Understood in this way the indeclineable past participle "praviśya" and the third-person verb following it can be understood in their primary meanings without any difficulty. In this way it is easily seen that the two actions described by the words "praviśya and "vyākaravāṇi" are certainly performed by the same agent. Therefore it is certainly the Supreme Personality of Godhead who performed the act of creation described in the verb "vyākaravāṇi". This is corroborated by the following words of Taittirīya Āraṇyaka (3.12.16): sarvāṇi rūpāṇi vicitya dhīro nāmāni kṛtvābhivadan yad āste "The all-knowing Supreme Personality of Godhead created all forms and names." Adhikaraṇa 13 The Vehicles of the Soul Are Made of Earth