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

sarva-bhūtamayo 'cintyaḥ
sa eṣa svayam udbabhau
"He who is beyond the reach of the material senses, who is subtle, unmanifested,
eternal, inconceivable, and within whom everything rests, then personally
appeared i this world.
so 'bhidhyāya śarīrāt svāt*
sisṛkṣur vividhāḥ prajāḥ
apa eva sasarjādau
tāsu bījam avāsṛjat
"Desiring to create the many living beings from His own body, He meditated and
then created the waters. In the waters He placed a seed.
tad aṇḍam abhavad dhaimam*
sahasrāṁśu-sama-prabham
tasmin jajñe svayaṁ brahmā
sarva-loka-pitāmahaḥ
"That seed became a golden egg as splendid as the sun. In that egg was born the
demigod Brahmā, the grandfather of all living beings."
Parāśara Muni (Viṣṇu Purāṇa 1.1.31-32) also says:
viṣṇoḥ sakāśād udbhūtaṁ*
jagat tatraiva ca sthitam
sthiti-saṁyama-kartāsau
jagato 'sya jagac ca saḥ
"From Lord Viṣṇu this material was manifested. In Him it rests. He controls it.
This material world is His property, and He is this material world.
yathorṇanābho hṛdayād*
ūrṇāṁ santatya vaktrataḥ
tayā vihṛtya bhūyas tāṁ
grasaty evaṁ janārdanaḥ
"As a spider creates a web within its chest and then manifests it from its mouth, so
does Lord Viṣṇu manifest this world and then swallow it again."
The other smṛtis also present the same view. They are not merely explanations of
karma-kāṇḍa duties. They teach karma-kāṇḍa duites as a means to purify the heart
so knowledge of the Supreme Personality of Godhead may arise there. In this way
they may be understood as explanations of the jñāna-kāṇḍa portion of the Vedas.
This effort to purify the heart is seen in the following statement of the Bṛhad-
āraṇyaka Upaniṣad (1.5.4.22): tam etaṁ vedānuvacanena (By studying the Vedas
and performing spiritual activities, the brāhmaṇas understand the Supreme
Personality of Godhead). Although in some places they grant results such as the