The different principles enumerated above are none of them absolutely real in themselves. According to the Sruti they are only manifestations of the one Parabrahman caused by Maya. So the Vartikakara says:

43-44. All the principles thus assumed existed in the Atman before, as the plant in the seed. By Maya, acting in the form of will, intelligence and activity, have they been displayed.

44-45. Because every event is the result of will, intelligence and activity, therefore it is certain that all creatures are so many Isvaras.

The universe proceeds from will, intelligence and activity which cannot inhere in any being other than Isvara endued with Maya. The universe is maintained, as we see, by the will, intelligence and activity inherent in the sentient existence, in the Jivas. This sentient existence is therefore none other than Isvara, there being no evidence whatever by which to establish a distinction in consciousness pure and simple except what is caused by external conditions with which it is associated. All volition, thought and activity being the results of Maya, it is but right to maintain that the whole universe which they bring into existence is made up of nothing but Maya.

45-47. From the seed is born the tree; again from that tree is another seed born, and so on in succession. With a view to prevent such a supposition, the illustration of a Yogin has been adduced. The ancients such as Visvamitra, perfect in Samadhi, without any material instrument, without any personal end in view, by their mere will brought about creation complete with all enjoyments.

48. Almighty as possessed of infinite power, independent as having nothing to resort to outside Himself, by His mere will He creates, preserves and destroys all.

The illustration by seed and plant may lead one to the conclusion that there are many Isvaras and many universes coming one after another, as cause and effect in turn. This is opposed to the teaching of the Sruti which says that Isvara is never born and never dies. The illustration of Yogin is intended to avoid the opposite conclusion, by showing that Isvara is one and is the sole creator of the universe.

Now the question arises as to how the immutable Isvara can be said to create, preserve, and destroy the universe. It is answered as follows:

49. The Isvara does not create by way of operating on materials (external to Himself); self-conscious as He is, neither is He the knower by way of operating on pramanas or organs of perception.

Isvara undergoes no change of state in Himself when He creates, preserves or destroys the universe. If He were to perform these acts by actively operating on the material cause with necessary instruments and so on, then He would be subject to change of state, like a potter producing a pot. On the other hand, like a king or a magnet, by mere presence He induces activity in His environment, without actively engaging in any act.