Shankara on Name and Form

The explanation follows the line not of the ancient texts that proclaimed that the objects of the world came forth from the texts of the Veda, but the sceptical line of the teachings of Uddālaka. Objects are illusions, entirely dependent on their names.

They are the mere illusory appearance of a plurality of isolated units in the Absolute that results from the arbitrary activity of naming. In this sense, the object is entirely dependent for its existence on, and therefore identical with, its name.

And the name, too, is an illusion. For all modifications of sound are reducible to the one basic sound, OM. And... the syllable OM itself is ultimately reduced to the Absolute, which has no empirical features and certainly does not consist of a plurality of four component elements like the vocalized syllable OM.

So what we have here is not a theory of the creative power of sound in which words are regarded as the subtle vibrations from which gross objects come forth, but a resolute reduction of all plurality to illusion on the lines of Uddālaka.

A similar view is also found at Extract 17, where Śaṅkara reduces all words to the principle speech (Vāc), and reduces Vāc to the Absolute. In this case, what was originally a doctrine describing creation is reduced to a doctrine of illusion.

~A J Alston from 'Shankara on the Creation', p.154