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

The description here, that the material elements are manifested in a particular
sequence, beginning with ether, is given to remove controversy in regard to the
sequence in which the elements are manifested. The fact that the pradhāna, mahat-
tattva, and all the elements are created by the Supreme Personality of Godhead has
already been proved in sūtra 1.1.2 (janmādy asya yataḥ). Now the author of the
sūtras begins a more detailed description of that creation. In the Subāla Upaniṣad it
is said:
tad āhuḥ kiṁ tad āsīt tasmai sa hovāca na san nasan na sad asad iti tasmāt tamaḥ
sañjāyate tamaso bhūtādir bhūtāder ākāśaṁ ākāśād vāyur vāyor agnir agner āpo
'dbhyaḥ pṛthivī tad aṇḍam abhavat
"They said: What was in the beginning? He replied: In the beginning was
neither existence nor non-existence. Nothing existed and nothing did not exist. In
the beginning there was darkness. From the darkness the origin of the material
elements was born. From the origin of the material elements, ether was born.
From ether, air was born. From air, fire was born. From fire, water was born. From
water, earth was born. In this way the egg of the material universe was created."
Here it should be understood that akṣara, avyakta, mahat-tattva, tan-mātras,
and material senses should also be placed, in this sequence, between darkness and
ether. This should be done to complement the following statement of Agnimalaya:
sandagdhvā sarvāṇi bhūtāni pṛthivy apsu pralīyate. āpas tejasi pralīyante. tejo
vāyau pralīyate. vāyur ākāśe pralīyate. ākāśaṁ indriyeṣv indriyāṇi tan-mātreṣu tan-
mātrāṇi bhūtādau vilīyante. bhūtādir mahati vilīyate. mahān avyakte vilīyate.
avyaktam akṣare vilīyate. akṣaraṁ tamasi vilīyate. tama ekī-bhavati parasmin.
parasmān na san nasan na sad asat.
"When the all the elements are burned up, earth merges into water, water
merges into fire, fire merges into air, air merges into ether, ether merges into the
senses, the senses merge into the tan-mātras, the tan-mātras merge into the origin
of the material elements, the origin of the material elements merges into the
mahat-tattva, the mahat-tattva merges into the avyakta, the avyakta merges into
the akṣara, and the akṣara merges into the great darkness. Then the great darkness
becomes one with the Supreme. In the Supreme is neither existence nor non-
existence. Nothing exists and nothing does not exist."
The word "origin of the material elements" here means "the false-ego". False-
ego is of three kinds. From false-ego in the mode of goodness, the mind and the
demigods are manifested. From false-ego in the mode of passion, the material
senses are manifested. From false-ego in the mode of ignorance are manifested the
tan-mātras, from which are manifested the ether and the other elements. In this
way these different explanations all corroborate each other.