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

because of creation; pratyakṣa-because of śruti; anumānābhyām-and smṛti.
If someone objects that this idea is inconsistent with the eternal nature of the
words in the Vedas, then I say no because of the description of the creation of the
world and also because of the evidence given in śruti and smṛti.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The idea stated here (that the devas have bodies) is not inconsistent with the
nature of the words in the Vedas. Why? The sūtra says prabhavāt
pratyakṣānumānābhyām (because of the description of the creation of the world
and also because of the evidence given in śruti and smṛti. The creation of the
material bodies (of the devas and other beings in the universe) is done (by Lord
Brahmā) remembering their eternal, archetypal forms recorded in the statements of
the Vedas. These archetypal forms are eternal, and existed before any of the bodies
of the living entities were manifested. These archetypal forms are described by
Viśvakarmā in his own scripture for drawing forms in the words yamaṁ daṇḍa-
pāṇiṁ likhanti varuṇaṁ tu pāśa-hastam (They draw the demigod Yama with a
mace in his hand, and the demigod Varuṇa with a noose in his hand). The Vedic
words describing the devas and other kinds of living entities are names of certain
classes of living entity, just as the word "cow" is the name of a certain kind of
living entity. The names of the devas are not names of specific persons, as for
example, the name Caitra. Because the words of the Vedas are eternal in this way
the Vedas are genuine sources of knowledge. This explanation is not at all
inconsistent with the previously quoted explanation from the Mīmāṁsā-sūtra.
Why is this? The sūtra says pratyakṣānumānābhyām, which means "because of
the evidence given in śruti and smṛti." The śruti (Pañca-vaiṁśati Brāhmaṇa
(6.9,13,22) discussing the creation of the world, which was preceded by the
(eternal) words (of the Vedas), gives the following description: eta iti ha vai
prajāpatir devān asṛjat asṛgram iti manuṣyān indava iti pitṝṁs tiraḥ-pavitram iti
grahān āsuva iti stotraṁ viśvānīti mantraṁ abhisaubhagety anyāḥ prajāḥ (Reciting
the word ete from the Vedas, Lord Brahmā created the devas. Reciting the word
asṛgram, he created the human beings. Reciting the word indava, he created the
pitās. Reciting the word tiraḥ-pavitram, he created the planets. Reciting the word
asuva, he created songs. Reciting the word viśvāni, he created mantras. Reciting
the word abhisaubhaga, he created the other creatures).
The smṛti also confirms this in the following words (Viṣṇu Purāṇa 1.5.64):
nāma rūpaṁ ca bhūtānāṁ
kṛtyānāṁ ca prapañcanam
veda-śabdebhya evādau
devādīnāṁ cakāra saḥ
"By reciting the words of the Vedas in the beginning, Lord Brahmā created the