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

"He is the creator."
Thus the Śruti-śāstra affirms that the chariots and other things present in
dreams are created by Him. The meaning is this. To give the results of of very, very
insignificant karmas, the Lord creates the chariots and other things present in
dreams, things seen only by the dreaming person. The Lord, who has the
inconceivable power to do anything by merely willing it be done, thus creates the
things in dreams. In the Kaṭha Upaniṣad (4.4) it is said:
"A wise man, aware that whatever he sees in dreams or awake is all the
Supreme Personality of Godhead and His potencies, never laments."
In the liberated state the individual spirit souls also have the power to do
anything by merely willing it be done, but what they create with that power is not
a dream.
Sūtra 2
nirmātāraṁ caike putrādayaś ca
nirmātāraṁ - the creator; ca - and; eke - some; putra - sons; ādayas - beginning
with; ca - also.
Others that He is the creator. Sons and others also.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The Kaṭha Upaniṣad affirms that the Supersoul creates the objects of desire seen
in dreams and other situations. It says (Kaṭha Upaniṣad 5.8):
ya eṣu supteṣu jāgarti kāmaṁ kāmaṁ puruṣo nirmimāṇa
"Remaining awake, the Supreme Personality of Godhead creates the objects of
desire seen in dreams."
Here the word "kāma" refers to good sons and other blessings that the
individual soul may desire. The word kāma" is used in this way in Kaṭha Upaniṣad
(1.1.25):
sarvān kāmān chandataḥ prārthayasva