Māndukyōpanishad Bhāshya
Māndukya 1.13 and 14
विभूतिं प्रसवं त्वन्ये मन्यन्ते सृष्टिचिन्तकाः। स्वप्नमायासरूपेति सृष्टिरन्यैर्विकल्पिता ॥१३॥
इच्छामात्रं प्रभोः सृष्टिरिति सृष्टौ विनिश्चिताः। कालात् प्रसूतिं भूतानां मन्यन्ते कालचिन्तकाः ॥१४॥
Some thinkers of creation consider 'vibhūti', i.e. the glory, as creation, while others consider it to be like a dream and illusion, while some others consider it as imagined. The creator, Lord Brahma, especially ascertain the creation to be merely the will of the Lord. Those who contemplate time think that the origin of all beings is from time.
Bhāshya 1.13 and 14
Testimonial asserts - "By the will of the immutable Lord Viṣṇu, this entire creation has truly come into being, as stated by all the words of the Vedas". This view is supported by Lord Brahma in the testimonial. It rejects all other hypotheses.
"तां सृष्टिं बहुधा प्राहुः ज्ञानिनोऽज्ञानिनस्तथा। विष्णुर्विकृतिमायाति महदादिस्वरूपिणीम्॥
"Both the wise and the ignorant describe creation in various ways. Vishnu takes on the form of transformation starting from the great 'mahat', the primordial matter.
तत्तद्विविधभूतिस्तु सृष्टिः प्रोक्ता ह्यपण्डितैः। स्वप्नप्रमायासरूपां च केचिदज्ञा जना विदुः॥
The unwise describe the various forms of existence as creation; some ignorant people perceive it as merely a dream or illusion.
अविकारस्य चिन्मात्रस्वेच्छयैवाखिलं जगत्। उत्पद्यत इति प्राज्ञाः प्राहुर्ब्रह्मादयोऽखिलाः॥
The wise, including Brahma and others, say that the entire universe arises solely from the will of the immutable pure consciousness of the all-pervading Lord.
पूर्णशक्तेः कुतो माया सार्वज्ञात् स्वप्नवत् कुतः। सर्वदोषव्यतीतस्य विकारः कुत इष्यते॥
How can there be an illusion for the one with complete power? How can there be anything like a dream for the omniscient? How can any modification be assumed for the one beyond all faults?
तस्मादेवाविकारस्य विष्णोरिच्छावशादिदम्। यथार्थमेव सम्भूतमिति वेदवचोऽखिलम्॥
Therefore, by the will of the immutable Lord Viṣṇu, this entire creation has truly come into being, as stated by all the words of the Vedas.
केचित् कालत एवैतां सृष्टिमाहुरकोविदाः। केचिद्रुद्राद् ब्रह्मणश्च प्रधानादिति चापरे॥
Some unwise individuals claim that this creation is indeed a result of time, while others assert it originates from Rudra, Brahma, and Pradhana.
विमूढाः सर्व एवैते यतो नारायणः परः। सर्वकर्ता सर्वशक्तिरेक एव न चापरः॥ प्रधानकालब्रह्मेशमुखाः सर्वेऽपि तद्वशाः॥"
All these are deluded because Lord Narayana is the supreme being. He alone is the all-doer and all-powerful, and there is no other. Pradhana, time, Brahma, and Shiva, all are under His control."

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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