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

so 'kāmayata bahu syāṁ prajāyeya
"The Supreme Personality of Godhead desired: Let Me become many. Let me
create the material world."
Thus, it is by the desire of the all-powerful Supreme Personality of Godhead
that the pradhāna and other features of the material world are created. That is how
He is the cause of the material world. Also, the material world is the body of the
Supreme Personality of Godhead. The Supreme Personality of Godhead enters the
great darkness of the material world and transforms it into pradhāna and the
others aspects of matter. In this sense the material world is His body. This is
confirmed by the Antaryāmī-brāhmaṇa of the Bṛhad-āraṇyaka Upaniṣad, and also
by the Subala Upaniṣad, which explains:
yasya pṛthivī śarīram
"The world is the body of the Supreme Personality of Godhead."
Adhikaraṇa 8
The Supreme Personality of Godhead Is the Cause of Matter's Transformations
Sūtra 13
viparyayeṇa tu kramo 'ta upapadyate ca
viparyayeṇa—by the reverse; tu—indeed; kramaḥ—sequence; ataḥ—from this;
upapadyate—is manifested; ca—and.
Indeed, this sequence is also reversed.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word "tu" (indeed) is used here for emphasis. In the Muṇḍaka Upaniṣad
(2.1.3) it is said: