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

sannidhānād yathākāśa-
kālādyāḥ kāraṇaṁ taroḥ
tathaivāparigāmena
viśvasya bhagavān hariḥ
nimitta-mātram evāsau
sṛṣṭānāṁ sarga-karmaṇi
pradhāna-kāriṇī bhūtā
yato vai sṛjya-śaktayaḥ
"When there is a fragrant flower before someone, the fragrance is touched by
the smelling power of the person, yet the smelling and the flower are detached
from one another. There is a similar connection between the material world and
the Supreme Personality of Godhead: actually He has nothing to do with this
material world, but He creates by His glance and ordains. In summary, material
nature, without the superintendence of the Supreme Personality of Godhead,
cannot do anything. Yet the Supreme Personality is detached from all material
activities."
For these reasons whatever scriptural passages state that Brahman is the
ingredient of the creation should be interpreted to have a different meaning.
SiddhāntaTo this argument:
Sūtra 23
prakṛtiś ca pratijñā dṛṣṭāntānuparodhāt
prakṛtiḥ -material nature; ca -and; pratijñā -the proposition to be proved;
dṛṣṭānta-example; anuparodhāt-because of not contradicting.
Brahman is also the material nature (prakṛti) because this view is not
contradicted by the statements and examples (given in the scriptures).
Purport by Śrīla Baladeva Vidyābhūṣaṇa
Brahman is the material nature (prakṛti), the ingredient of the world. How is
that? It is so because pratijñā-dṛṣṭāntānuparodhāt, which means "Because this view
is not contradicted by the statements and examples of the scriptures." An example
may be given from the Chāndogya Upaniṣad 6.1.3:
śvetaketo yan nu saumyedaṁ mahā-manā anūcāna-mānī stabdho 'sy uta tam