God, world and soul appear to have a reality in the beginning. As the fundamental stage, the Sadhana of the Jiva should begin from this level. The Upanishads speak of Isvara’s creation in various ways.
Prakriti which also goes by the name of Maya, is the material cause, and the Supreme Lord or the Mayin, the instrumental cause of creation: so says the Svetasvatara.
Atman alone was in the beginning, and it willed to create the many by a cosmic ideation; so says the Aitareya.
Brahman is truth, knowledge and infinity, and from it arose ether, air, fire, water, earth, the different bodies, and so on. And the variety of creation was effected by the primeval contemplation of the Divine Being to appear as the many: so says the Taittiriya.
In the beginning it was only pure Existence, and in it arose the idea to become manifold, and it created the luminous medium of fire, from which water and earth and other bodies came out as effects: so says the Chandogya.
As sparks emanate from fire, all the variety consisting of conscious and unconscious beings came out from the one Imperishable: so says the Mundaka.
In the beginning it was all unmanifested. By the will of the unmanifested Absolute, the one became the many names and forms, down to the universe animated by the Virat. Then by evolution appear the celestials, humans, and animals, the varied expressions of the Universal Purusha: so says the Brihadaranyaka.
~Krishnananda (edited) commentary on Pancadasi 4.2-9
Svetasvatara 4.10 (Pancadasi 4.2)
The Śvetāśvatara Upaniṣad says: ‘know Māyā as Prakṛti and Brahman associated with Māyā as the great Īśvara’ (who imparts existence and consciousness to it and guides it). It is He who creates the world. ~Pancadasi 4.2 (tr-Swahananda)
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māyāṁ tu prakṛtiṁ vidyān-māyinaṁ ca maheśvaram, tasyāvayavabhūtaistu vyāptaṁ sarvam-idaṁ jagat. (10)
10. Know that nature is surely māyā and the Lord of māyā is Maheśvara, the supreme Lord. This whole world is verily filled by His limbs. ~Svetasvatara 4.10 (tr-Tejomayananda)
Māyā and prakṛti: Both are synonyms, however they have special connotations. Prakṛti is that power of the Lord which is capable of producing things (prakarṣeṇa kṛti yogyatvāt). It is the material cause and brings to mind the ever-changing aspect of creation.
Māyā refers more to the illusory aspect of creation and the power that deludes and eludes all. Māyā, like magic, makes everything appear without any real happening. That which is not, but appears to be there is called māyā (yā mā sā māyā). It makes the impossible possible (aghaṭita ghaṭanā paṭīyasī māyā). However māyā has two aspects – vidyā māyā – which creates the world and helps us gain knowledge and avidyā māyā – which deludes and binds.
Lord – the Māyāvī: God is the Master, the controller or the wielder of māyā or prakṛti. It is confusing when we hear that prakṛti creates the world and then again we are told that God creates the world. Who actually creates? We must understand that ‘Māyā presided over by God/Truth creates the world.’ By itself māyā can do nothing. ~commentary on Svetasvatara 4.10 by Tejomayananda
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Vidyāt, one should know; that prakytim, Nature, presented everywhere earlier as the material cause of the universe; is surely māyā, Māyā. The particle tu is for emphasis. Maheśvarah is He who is great (mahān) and also the Lord (īśvara). (Know) Him as māyinam, the Ruler of Māyā-who imparts substance, appear-ance, etc. to Māyā, and who is its impeller by virtue of being its basis. This portion is to be connected with the foregoing phrase, 'know surely'.
Through superimposition, idam, this; sarvam (jagat) whole (universe), earth etc.; is surely vyāptam, per-vaded, i.e. filled up; tasya avayava-bhūtaih, by what are His limbs, by the illusory limbs of the supreme God under discussion, which are analogous to the snake etc. imagined on such substrata as rope etc. The particle tu is for emphasis.
(The text now shows that the unchanging Entity, which is the source of Māyā and its effects, is the basis (of everything) through Its own power; that It is the cause of the origin of such effects as space etc.; and that Liberation follows from the knowledge of identity --as, 'I am Brahman' with that which in reality is Existence-Knowledge-Bliss and which is regarded as the substratum of all.)
~Shankara on Svetasvatara 4.10 (tr-Gambhirananda) [note there is some controversy whether the commentary is actually Shankara's]
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Śvetāśvatara Up. 4.10. Prakṛti is the material cause of the world, in the sense that names and forms which distinguish one thing from another and thereby create diversification are the creation of Māyā.
Maheśvara, the great Lord, is the efficient cause of the world because He guides Māyā in all her conjuring up of names and forms, and imparts the appearance of reality and consciousness to them and guides her throughout.
But be it noted that separately (and this separation is impossible except in absolute knowledge in superconsciousness where there is no trace of creation, and the memory thereof) they are neither the material cause nor the efficient cause. It is only in conjunction that they are both. In fact they are not two but one, functioning differently, though jointly.
~Swahananda commentary on Pancadasi 4.2
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Aitareya 1.1 (Pancadasi 4.3)
The Aitareya Upaniṣad says that before creation there was Ātman only, and He thought, ‘Let me create the world’, and then He created the world by His will (to create). ~Pancadasi 4.2 (tr-Swahananda)
oṁ ātmā vā idameka evāgra āsīt, nānyat-kiñcana miṣat,
1. Om! In the beginning, this was but the absolute Self alone. There was nothing else whatsoever that winked. It thought, ‘Let Me create the worlds.’ ~Aitareya 1.1 (tr-Gambhirananda)
Ātmā vai, the absolute (23) Self. The word ātmā, Self, is derived in the sense of comprehending, engulfing, or pervading, and by it is signified one that is the highest, omniscient, omnipotent, and devoid of all such worldly attributes as hunger; by nature eternal, pure, conscious, and free; birthless, undecaying, immortal, deathless, fearless, and without a second. Idam, this — all that has been referred to as this world, diversified through the differences of name, form, and action; āsīt, was; agre, in the beginning, before the creation of this world; ātmā ekaḥ eva, but the one Self. ~Shankara commentary on Aitareya 1.1 (tr-Gambhirananda)
The same Self, or Brahman, which existed before the creation exists even now. Then why does the text use the past tense was? In reply we say that though Atman is the same after the creation as It was before, there is a slight difference. Before the creation, the universe, devoid of the differentiation of names and forms and completely identified with Atman, was designated by the name Atman alone and also was the object of the knowledge designated by the term Atman. In other words, there was then no such term as universe, nor any object denoted by that term. But after the creation, owing to the manifestation of names and forms, the same universe sometimes is known by many different names and also becomes the object of the knowledge denoted by those names and sometimes becomes known by the name Atman alone and becomes the object of the knowledge denoted by that name. This is the difference between the state prior to the creation and that after it. The past tense in the text, conveyed by the word was, has been used with this difference in view. ~Nikhilananda's commentary on Aitareya 1.1
Aitareya Up. 1.1 in the Rg Veda. This passage also attributes creation to Brahman. In this śloka Ātman has been used in the sense of Paramātman or Brahman; for before creation individual souls remained merged in the unmanifest. So they could not create. ~Swahananda commentary on Pancadasi 4.3