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

"What was the forest? What was the tree? From what tree in what forest did He
fashion heaven and earth? Ask these questions, O wise ones. Where did He stand
when He created the worlds? Brahman was the forest. Brahman was the tree. From
Brahman He created heaven and earth. O wise ones, I tell you, He stood on
Brahman when He created the worlds."
These questions and answers clearly show that Brahman is both the creator and
the ingredient from which the creation is made. From the tree-ingredient the
creation, designated by the word "heaven and earth" comes. The word niṣṭatakṣuḥ
means "the Supreme Personality of Godhead created." Although niṣṭatakṣuḥ is
plural, the opposite, the singular, is intended here. This is a use of Vedic poetic
license. The questions "What is the tree? What is the forest where the tree rests?
Where does He stand when He created the worlds?" are asked in terms of the
things of this world and the answers describe something beyond this world. In this
way it may be understood that Brahman is both the creator and the ingredient of
which the world is made.
Sūtra 26
ātma-kṛteḥ pariṇāmāt
ātma-self; kṛteḥ -because of making; pariṇāmāt-because of transformation.
(Brahman is both the creator and the ingredient of the creation) because He
transformed Himself (into the world).
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The Taittirīya Upaniṣad (2.6.2) says:
so 'kāmayata
"He desired: I shall become many."
It also says (2.7.1):
tad ātmānaṁ svayam akuruta
"He created the world from His own Self."
In this way the scriptures explain that Brahman is both the creator and the
ingredient from which the creation is made.
Someone may object: How can the eternally-perfect creator be also the