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

The creative power of the liberated soul is described in Chāndogya Upaniṣad
(8.2.1). However, the liberated soul has not the power to create a material
universe. Only the Supreme Personality of Godhead has the power to create,
maintain, and destroy the material universes. This is described in Taittirīya
Upaniṣad (3.1.1). How is this known? The sūtra explains, “prakaraṇād
asannihitatvāt" (because of the context and because he is not near to it). From the
context it is seen that the Supreme Personality of Godhead is the topic discussed
in this passage of Taittirīya Upaniṣad (3.1.1). Neither by a great struggle nor by
chanting mantras can the individual spirit soul obtain this kind of power. This is
corroborated by the explanation given in Taittirīya Upaniṣad (2.6.1). Also, the
liberated soul is not the subject of discussion in any passage near to
(asannihitatvāt) these words of Taittirīya Upaniṣad (2.6.1). If it were otherwise
(and the liberated souls had the power to create the material universe), then the
author of the sūtras would not have defined the the Supreme Personality of
Godhead in these words (Vedānta-sūtra 1.1.2):
janmādy asya yataḥ
"That Brahman (the Supreme Spirit) is He from whom the creation, sustenance,
and destruction of the manifested universe arises."*
Also, if the liberated souls had the power to create universes, there would be
many creators and from that there would arise a great chaos and calamity.
Therefore the liberated souls have not the power to create material universes.
Here someone may object: In Taittirīya Upaniṣad 1.5.3) it is said:
sarve 'smai devā baliṁ āvahanti
"All the demigods bring offerings to him."
Also, in Chāndogya Upaniṣad (7.25.2) it is said:
sa svarāḍ bhavati tasya sarveṣu lokeṣu kāma-cāro bhavati
"He is independent. He can go to any world."
In this way it is seen that because he is worshiped by all the demigods, and
because he has all extraordinary powers, the liberated soul can certainly create
material universes.