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

Purport by Śrīla Baladeva Vidyābhūṣaṇa
The śruti-śāstra explains:
yad bhūta-yoniṁ paripaśyanti dhīrāḥ
"The wise see that Brahman is the womb from which everything was born."
Muṇḍaka Upaniṣad 1.1.6
kartāraṁ īśaṁ puruṣaṁ brahma-yonim
"The Supreme Personality of Godhead is the original creator, the womb from
which everything was born."
Muṇḍaka Upaniṣad 3.1.6
In these verses the word yonim (womb) describes Brahman as the ingredient of
creation and the words kartāraṁ puruṣam (the Supreme Personality of Godhead,
the original creator) describe Brahman as the creator. In this way Brahman is
described as both the creator and the ingredient of which the creation is made. The
word yoni (womb) means "the ingredient of which the creation is made." This is
confirmed in the words:
pṛthivī yonir oṣadhi-vanaspatīnām
"The earth is the womb from which the trees and plants are born."
In both common sense and Vedic revelation the creator and the ingredients
from which the creation is made are considered are always considered different
and it is not possible to say that the creator and the ingredient of which his
creation is made are identical. However, the previously quoted passages from the
śruti clearly explain that in this case Brahman is both the creator and the
ingredient of which His creation is made.
Adhikaraṇa 8
All Names Are Names of Lord Viṣṇu
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
Someone may object: Many passages in the scriptures do not support your
conclusion at all.
This adhikaraṇa is written to dispel this doubt. The Śvetāśvatara Upaniṣad