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

Adhikaraṇa 10
The Liberated Soul Has Not the Power to Create the World
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
In Chāndogya Upaniṣad (8.1.6 and 8.2.1) it is said:
atha ya iha ātmānam anuvidya vrajanty etāṁś ca satyān kāmāṁs teṣāṁ sarveṣu
lokeṣu kāma-cāro bhavati. sa yadi pitṛloka-kāmo bhavati.
"He who knows the truth of the Supreme Personality of Godhead and places his
desires in eternal spiritual happinesses may go, when he leaves this body, to any
world he wishes. If he desires to create a Pitṛloka planet, then that planet is at once
created."
Saṁśaya (doubt): Does the liberated soul have the power to create a material
universe, or does he not?
Pūrvapakṣa (the opponent speaks): Because he is equal to the Supreme Lord,
and also because all his desires are at once fulfilled, the liberated soul must also
have this power.
Siddhānta (conclusion): In the following words the author of the sūtras gives
His conclusion.
Sūtra 17
jagad-vyāpāra-varjyaṁ prakaraṇād asannihitatvāt
jagat—of the material universe; vyāpāra—creation; varjyam—except for;
prakaraṇāt—because of the context; asannihitatvāt—because of the absence of
nearness.
Except for creating the universe, because of the context and because he is not
near to it.
Purport by Śrīla Baladeva Vidyābhūṣaṇa