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

universe and Brahman is only its Primary Cause. This statement is not based only
on logic, for it is also supported by the following passage of the Culika Upaniṣad:
vikāra-jananīm ajñāṁ
aṣṭa-rūpām ajāṁ dhruvam
dhyāyate 'dhyāsitā tena
tanyate preritā punaḥ
sūyate puruṣārthaṁ ca
tenaivādhiṣṭhitā jagat
gaur anādy-antavatī sā
janitrī bhūta-bhāvinī
sitāsitā ca raktā ca
sarvakām adhunā vibhoḥ
pibanty enām aviṣamām
avijñātāḥ kumārakāḥ
ekas tu pibate devaḥ
svacchando 'tra vaśānugām
dhyāna-kriyābhyāṁ bhagavān
bhuṅkte 'sau prasabhaṁ vibhuḥ
sarva-sādhāraṇīṁ dogdhrīm
pīyamānāṁ tu yajvabhiḥ
catur-viṁśati-saṅkhyākāṁ
avyaktaṁ vyaktam ucyate
"The Supreme Personality of Godhead meditates on the unborn, eternal,
unintelligent material nature (prakṛti), who has eight forms, and by His order the
material nature creates the material worlds and the various goals of life adopted by
the living entities. Material nature is a beginningless, endless cow, the mother of
the worlds. Without knowing, her children, the creatures in goodness, passion,
and ignorance all drink her nourishing milk. The one independent, all-powerful
Supreme Personality of Godhead strongly enjoys her with thought and deed, she
who is the milk-giving mother of all, who is drunk by the performers of sacrifice,
and who is said to be both the unmanifested and the manifested divided into 24
elements."
Furthermore, the Viṣṇu Purāṇa says:
yathā sannidhi-mātreṇa
gandhaḥ kṣobhāya jāyate
manaso nopakartṛtvāt
tathāsau parameśvaraḥ