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

khalu idam Brahma" is the śruti which says that everything is
the form of Brahman; by its own desire, Brahman attains the
form of the world without undergoing any material change;
and, again, by its own desire, takes all within itself. This
Evolution and Involution only are called the utpatti and vināśa
by the world. In reality – "na-asato vidyate bhāvo; na-abhāvo
vidyate sataḥ" (Gītā); by this sentence it is said – asataḥ bhāvaḥ
nāsti – there is no existence for that which does not exist; that
which exists does not cease to exist. In the school of thought
which accepts Brahman, it is experienced in everything and
hence, there is no question of its absence anywhere. Well, in
that case, there should be no experience as a thing of the past
and of the future; in that case, all the worldly dealings such as
anterior non-existence, posterior non-existence, the absence
of one object in the other, and the complete absence of a non-
existing thing etc., are being negated; no; in all these cases, the
desire of Bhagavān is the ultimate controller.
In that case, the statement "at that point of time when it is
called dissolution, it is the intention of Bhagavān that there
should be no experience of any object" – i.e. under which
point of time all objects are experienced, that is called the time
of created world; i.e. everywhere, the inimitable desire of
Bhagavān is the controller and thus, there is no occasion for
any defect in the system. (Vidvan-maṇḍana).
Thus it is that the Unqualified, un-changing, eternally
powerful Brahman, by its desire, sports in the form of Akṣara,
jīva and jagat by this evolution and involution. Therefore, the
absenses as anterior etc., are all involuted in this. Everything
being of the form of Brahman, there is no absolute absence of
anything in siddhānta. "Being so, at this point of time, and at
this place, this creation be so" – in this manner the desire takes
the form of evolution; likewise, "there be no such thing – desire
of this nature is involution." (Vidvan-maṇḍana). That is why it
is said – being eligible to be experienced is called evolution; the
absence of that is called involution. These two states are defined
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