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

that pradhāna is both created and uncreated. In this way its is like honey and some
other things that are both created and uncreated.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
This doubt is dispelled by the word ca (certainly). It is possible for pradhāna to
be both created and uncreated. How is that? That is explained by the word
kalpana. Kalpana here means “creation”. It should be understood in that way
because it was used with that sense in the Ṛṅ Veda's statement, yathā-pūrvam
akalpayat (In the beginning the Supreme Personality of Godhead created thew
world). The meaning of this is that the pradhāna is manifested from the Supreme
Brahman, who is the master of the potencies of darkness. That is the truth in this
matter. The Lord has an eternal and very subtle potency named tamas (darkness),
which is described in the following statement (Rg Veda 10.1.29.3):
tama āsīt tamasā gūḍham agre praketaṁ yadā tamas tan na divā na rātriḥ
"In the beginning was darkness. Darkness covered everything. When the
darkness was manifested there was neither day nor night."
Tamas is also described in the Culika Upaniṣad:
gaur anādavatī
"Matter has no power to speak."
At the time of cosmic annihilation pradhāna attains oneness with Brahman, but
does not merge into Brahman. In the passage from śruti-śāstra beginning with the
words pṛthivy apsu pralīyate it is said that the material elements, beginning from
earth and culminating in ether, all merge into tamas (darkness), but there is no
mention of tamas merging into another substance because tamas is already one
with the Supreme. Because tamas is very subtle there is no possibility of it being
separate from the Supreme, and therefore it is one with Him. It is not otherwise.
This does not mean that tamas is identical with the Supreme. If it meant identity
with the Supreme the use of the pratyaya cvi in ekī-bhavati, would not be
appropriate.
When the Supreme Personality of Godhead, the master of the tamas potency,
desires to create, from Him arises the unmanifested (avyakta) three modes of
material nature. The śruti-śāstra explains:
mahān avyakte līyate avyaktaṁ akṣare akṣaraṁ tamasi
"The mahat merges into the avyakta, the avyakta merges into the akṣara, and
the akṣara merges into tamas."
The Mahābhārata explains,