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

"May the one, unrivalled Supreme Personality of Godhead, who for His own
purpose created the many varieties of living entities by the agency of His potencies,
who created everything in the beginning and into whom everything enters at the
end, grant pure intelligence to us."
As the supreme unchangeable the Supreme Brahman is the original cause of
creation, and as the pariṇāmī (the transformable) Brahman is also the ingredient of
which the creation is made. In His subtle nature Brahman is the creator and in His
nature as gross matter He is the creation itself. In this way it is established that the
Supreme Brahman is both creator and creation. The creation is thus like a lump of
clay that may be shaped in different ways. The word pariṇāmāt (because of
transformation) in this sūtra clearly refutes the theory that declares the material
world a vivarta (illusion) that has no reality. The statement that the material world
is an illusion superimposed on Brahman just as the existence of silver is an illusion
superimposed on an oyster shell with a silvery sheen cannot be accepted because
the oyster shell is an object that can be placed before the viewer, but Brahman,
because it is all-pervading cannot be placed before the viewer and therefore an
illusion cannot be superimposed on it. One may object that although the sky is all-
pervading illusions may be superimposed on it. However, Brahman is not like the
sky in the sense that the sky may be approached by the material observer but
Brahman remains beyond the reach of the material senses and therefore an illusion
cannot be superimposed on it. Furthermore, the existence of an illusion implies
the existence of something different from the thing on which the illusion is
superimposed. Without the existence of something separate there is no possibility
of an illusion. In the end, therefore, the vivarta theory postulates the existence of
something different from Brahman. This is the fault in their theory. When the
scriptures state that the material world is an illusion it should be understood these
words are are a device intended to create renunciation. This is the opinion of they
who know the truth. The material world, however, displays a complicated
structure of different elements grouped in categories of higher and lower, and in
this way it is very much unlike an illusion, where nothing is very stable and one
things is continually changing into another. In this way it may be understood that
the vivarta theory (that the material world isd an illusion) is untrue and the
pariṇāma theory (that the material world is a transformation of Brahman) is the
truth taught in the Vedic scriptures.
Sūtra 27
yoniś ca hi gīyate
yoniḥ-the place of birth; ca -also; hi -indeed; gīyate-is declared.
(The scriptures) declare that (Brahman is the) womb (from which the material
world was born).