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

names and forms of the material elements, the rituals, the devas, and all other
living entities."
Sūtra 29
ata eva ca nityatvam
ataḥ eva-therefore; ca-and; nityatvam-eternity.
And for this very reason the eternity (of the Veda is proved).
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The eternity of the Vedas is proved by the fact that the creator (Brahmā) creates
(the world) by (reciting the Vedic) words (describing the) eternal forms and by
remembering (the previous creation). Kāṭhaka Muni and the (other sages) should
be understood to be merely the speakers (and not the authors of the Vedas).
The objection may be raised: So be it. The śruti explains that by remembering
the words of the Vedas Lord Brahmā creates the forms of the devas and other
living entities. This may be in the case after the (naimittika) partial cosmic
devastation, but how can this method of creation be employed after the (prākṛta)
complete cosmic devastation, when absolutely everything is destroyed, and how
can the Vedas be eternal under the circumstances of such complete destruction?
If this is said, then he replies:
Sūtra 30
samāna-nāma-rūpatvāc cāvṛttāv apy avirodho darśanāt smṛteś ca
samāna-same; nāma-because of the names; rūpatvāt-and forms; ca-also; avṛttāu-
in the repetition; api-also; avirodhaḥ-not a contradiction; darśanāt #because of the
śruti$ smṛteś-because of the smṛti; ca-indeed.
Because the names and forms remain the same even at the beginning of a new
creation, there is no contradiction. This is proved by śruti and smṛti.