अणुभाष्य (महाप्रभु वल्लभाचार्य - शुद्धाद्वैत वेदान्त ब्रह्मसूत्र महाभाष्य प्रकाश टीका सहित)

also says – Brahman itself, for its enjoyment, expanding itself in
the form of world, plays there; without undergoing any change
in itself, it takes these forms. We may see examples for this kind
of creation without undergoing change – kāmadhenu,
chintāmaṇi, kalpavṛkṣa, etc. “Prakṛtiśca pratijñā dṛṣṭānta-
anuparodhāt” (1-4-23) – this sūtra states that Brahman alone is
the material and efficient causes of this world. “yathā ekena
mṛtpiṇḍena sarvam mṛnmayam vijñātam bhavati” – by this
sentence, refuting the falsity of creation, it further says –
“mṛttiketyeva satyam”. Therefore, prapañca is the creation of
Bhagavān and not created by Māyā. But, in this matter, some
ignorant people, devoid of the knowledge of difference between
saṃsāra and prapañca; identifying saṃsāra and prapañca as one,
say that equally saṃsāra and Jagat-prapañca as the effect of
Māyā and consider them as false; that is not right.
“Prapañco bhagavat-kāryas-tadrūpo māyayā-abhavat ।
Tacchaktyā-avidyayā-tvasya jīva-saṃsāra ucyate ॥”
Here the Prakāśa – “Avidyayeti – avidyāpi tacchaktiḥ; having
been counted as one among the prominent twelve śaktis. “śriya-
puṣṭyā-gireti” vākyāt. Therefore, “sa vai naiva reme; tasmād-ekākī
na ramate; sa dvitīyamaicchat; sa haitāvānāsa” – in this śruti, it is
said that the transformation in the form of the world is for
enjoyment; because this is not possible without some wonderful
power, it is said that by the śakti of Bhagavān called avidyā, jīva
suffers saṃsāra, and it is not born. This is called abhimati. It is
also counted as non-existence. Ajñānam, Bhramaḥ, Asat – these
words are used in the saṃsāra, within the frame-work of Aham
and Mama, and not in prapañca. Because, that is the Brahman
itself. Therefore, in Siddhānta, by the rule of sūtra
“Tadananyatvam Ārambhaṇa-śabdādibhyaḥ” (Br.Su.2-1-14) – the
non-difference of Jagat and Brahman is accepted. Jagat that is of
prapañca is not of Māyā, but it is the nature of Ādhibhautika of
Brahman; the Ādhyātmika nature of Brahman is Akṣara-Brahman;
likewise, the Ādhi-daivika nature is Para-Brahman. In this
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