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

Subala Upaniṣad and other scriptures explain that the pradhāna, mahat-tattva, and
other things are created, they imply that everything that exists was created. That is
the meaning.
The following example from the material world may be given. A person may
say, "All these are the sons of Caitra." In this way he affirms that they were all
born from a man named Caitra. In the same way, when the Upaniṣad affirms that,
“Everything has the Supreme Personality of Godhead as its ingredient," it is clear
that pradhāna, mahat-tattva, and everything else has come from the Supreme
Personality of Godhead. Thus when the Upaniṣad states that fire, water, and grains
come from the Supreme Personality of Godhead, it means to say that everything
comes from Him. In this way it is understand that ether also was created.
The word "vibhāgaḥ" in this sūtra means “creation". Sūtra 3 affirmed that it is
not possible for ether to have been created. However, the Śruti-śāstra affirms that
the Supreme Personality of Godhead has inconceivable powers. Even though it
may be inconceivable, He can do anything without restriction. In some passages it
is said that ether is immortal, which means that it is neither created nor destroyed.
These statements may be taken as figures of speech because we can find other
passages describing the creation and destruction of ether.
Because ether is counted among the elements it must be created and also
destroyed. Because ether has temporary material qualities, as fire and the other
elements do, it must also be temporary, as the other elements are.
Whatever is not matter is spirit. Ether is not like spirit. It is different. In this
way the idea that ether was not created is disproved. Modern philosophers that
state the contrary are wrong. It must be accepted that ether was created.
Adhikaraṇa 2
Air Is Created
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
To show that the same arguments may also show the creation of air, the author
of the sūtras gives the following explanation.
Sūtra 7
etena mātariśvā vyākhyātaḥ
etena—by this; mātariśvā—air; vyākhyātaḥ—is explained.