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

universe refer to the Supreme Brahman.
Let us consider the following scriptural passages.
tasmād vā etasmād ātmana ākāśaḥ sambhūtaḥ
"From ātmā the sky was manifested."
Taittirīya Upaniṣad 2.1.1
yato vā imāni bhūtāni jāyante
"From the Supreme these creatures were born."
Taittirīya Upaniṣad 2.1.1
sad eva saumyedam agra āsīd ekam evādvitīyaṁ tad aikṣata bahu syāṁ prajāyeya
"O gentle one, in the beginning was the Supreme, who was one without a
second. He thought: Let me become many. Let me become the father of many."
Chāndogya Upaniṣad 6.2.1
sa aikṣata lokān nu sṛjā
"He thought: Now I shall create the worlds."
Aitareya Upaniṣad 1.1.2
Saṁśaya: Should Brahman be considering the Primary Cause or the ingredient
of the creation? Because the Upasniṣads say sa aikṣata (He thought: "Now I shall
create the worlds") the first proposal, that Brahman is the Primary cause and not
the ingredient of creation, should be considered true. Although the Upaniṣad says
tasmād vā etasmād ātmana ākāśaḥ sambhūtaḥ (From ātmā the sky was manifested)
still this should be interpreted to mean only that the Supreme is the Primary
Creator (and not the ingredient of creation) of the worlds. The quotes tad aikṣata
bahu syām prajāyeya (He thought: "Let me become many. Let me become the
father of many.") and sa aikṣata lokān nu sṛjā
(He thought: "Now I shall create the worlds."), because of their clear explanation
that the Lord's thinking precedes the creation, show that the Lord is the Primary
Creator in the same way a potter is the creator of pots. Because the creation itself
and the ingredients of which it is made must have the same nature, the ingredient
of the material creation must be the material energy (prakṛti). It is not possible to
say that the Primary Cause of creation is identical with the ingredients of the
creation. In the material world made of dull matter the ingredients are earth and
the other elements and the creator is consciousness, just as pots are made of the
elements and the creator of the pots is the conscious potter. Here the pots and the
potter are clearly different. Furthermore many diverse causes may create a single
effect. Therefore it cannot be said that a single thing is both the primary cause and
the ingredient of creation. The changing material energy (prakṛti), which is
controlled by the unchanging Brahman is the ingredient of the changing material