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

creation?
To answer this objection he says pariṇāmāt (because He has transformed
Himself). This does not contradict the changelessness of Brahman for a certain
kind of transformation is not incompatible with changelessness. Here is the truth
of this. In the following passages the śruti explains that Brahman has three
potencies:
parāsya śaktir vividhaiva śruyate
"The Supreme has many potencies."
Śvetāśvatara Upaniṣad 6.8
pradhāna-kṣetrajña-patir guṇeśaḥ
"The Supreme Personality of Godhead is the master of pradhāna (material
nature), kṣetrajña (the individual spirit souls), and guṇa (the three material
modes)."
Śvetāśvatara Upaniṣad 6.16
The smṛti (Viṣṇu Purāṇa) also explains:
viṣṇu-śaktiḥ parā proktā
kṣetrajñākhyā tathā parā
avidyā-karma-saṁjñānyā
tṛtīyā śaktir ucyate
"The potency of Lord Viṣṇu is summarized in three categories: namely the
spiritual potency, the living entities, and ignorance. The spiritual potency is full of
knowledge; the living entitles, although belonging to the spiritual potency, are
subject to bewilderment; and the third energy, which is full of ignorance, is always
visible in fruitive activities."
In this way the scriptures explain that Brahman is both the creator and the
ingredient of which the creation is made. He is the first (the creator) by the agency
of His spiritual potency and He is the second (the ingredient of which the creation
is made) by the agency of the other two potencies. This interpretation is confirmed
by the aphorism sa-viśeṣeṇa vidhi-niṣedhau viśeṣaṇam upasaṅkrāmate (an
adjective describes both what a noun is and what it is not).
The scriptures also explain (Śvetāśvatara Upaniṣad 4.1):
ya eko 'varṇo bahudhā śakti-yogād
varṇān anekān nihitārtho dadhāti
vi caiti cānte viśvam ādau sa devaḥ
sa no buddhyā śubhayā saṁyunaktau