Māndukya 1.13 and 14

विभूतिं प्रसवं त्वन्ये मन्यन्ते सृष्टिचिन्तकाः। स्वप्नमायासरूपेति सृष्टिरन्यैर्विकल्पिता ॥१३॥

इच्छामात्रं प्रभोः सृष्टिरिति सृष्टौ विनिश्चिताः। कालात् प्रसूतिं भूतानां मन्यन्ते कालचिन्तकाः ॥१४॥

vibhūtiṃ prasavaṃ tvanye manyante sṛṣṭicintakāḥ। svapnamāyāsarūpeti sṛṣṭiranyairvikalpitā ॥13॥

icchāmātraṃ prabhoḥ sṛṣṭiriti sṛṣṭau viniścitāḥ। kālāt prasūtiṃ bhūtānāṃ manyante kālacintakāḥ ॥14॥

[विभूतिं (vibhūtiṃ) - glory; प्रसवं (prasavaṃ) - creation; त्वन्ये (tvanye) - but others; मन्यन्ते (manyante) - consider; सृष्टिचिन्तकाः (sṛṣṭicintakāḥ) - thinkers of creation; स्वप्नमायासरूपेति (svapnamāyāsarūpeti) - as dream and illusion; सृष्टिः (sṛṣṭiḥ) - creation; अन्यैः (anyaiḥ) - by others; विकल्पिता (vikalpitā) - is imagined; इच्छामात्रम् (icchāmātram) - mere will; प्रभोः (prabhoḥ) - of the Lord; सृष्टिः (sṛṣṭiḥ) - creation; इति (iti) - thus; सृष्टौ (sṛṣṭau) - the creator, i.e Lord Brahma; विनिश्चिताः (viniścitāḥ) - ascertained; कालात् (kālāt) - from time; प्रसूतिम् (prasūtim) - origin; भूतानाम् (bhūtānām) - of beings; मन्यन्ते (manyante) - consider; कालचिन्तकाः (kālacintakāḥ) - those who contemplate time;]

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॥

"tāṃ sṛṣṭiṃ bahudhā prāhuḥ jñānino'jñāninastathā। viṣṇurvikṛtimāyāti mahadādisvarūpiṇīm॥

[ताम् (tām) - that; सृष्टिम् (sṛṣṭim) - creation; बहुधा (bahudhā) - in many ways; प्राहुः (prāhuḥ) - declare; ज्ञानिनः (jñāninaḥ) - the wise; अज्ञानिनः (ajñāninaḥ) - the ignorant; तथा (tathā) - also; विष्णुः (viṣṇuḥ) - Vishnu; विकृतिम् (vikṛtim) - transformation; आयाति (āyāti) - assumes; महदादि (mahadādi) - from the great mahat, the premordial matter; स्वरूपिणीम् (svarūpiṇīm) - form;]

"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॥

tattadvividhabhūtistu sṛṣṭiḥ proktā hyapaṇḍitaiḥ। svapnapramāyāsarūpāṃ ca kecidajñā janā viduḥ॥

[तत् (tat) - that; तद् (tad) - that; विविध (vividh) - various; भूतिः (bhūtiḥ) - existence; तु (tu) - but; सृष्टिः (sṛṣṭiḥ) - creation; प्रोक्ता (proktā) - said; हि (hi) - indeed; अपण्डितैः (apaṇḍitaiḥ) - by the unwise; स्वप्न (svapna) - dream; प्रमायास (pramāyāsa) - illusion; रूपां (rūpāṃ) - form; च (ca) - and; केचित् (kecit) - some; अज्ञा (ajñā) - ignorant; जनाः (janāḥ) - people; विदुः (viduḥ) - know;]

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॥

avikārasya cinmātrasvecchayaivākhilaṁ jagat। utpadyata iti prājñāḥ prāhurbrahmādayo'khilāḥ॥

[अविकारस्य (avikārasya) - of the unchanging; चिन्मात्र (cinmātra) - pure consciousness; स्वेच्छया (svecchayā) - by own will; एव (eva) - indeed; अखिलं (akhilaṁ) - entire; जगत् (jagat) - universe; उत्पद्यते (utpadyate) - arises; इति (iti) - thus; प्राज्ञाः (prājñāḥ) - wise ones; प्राहुः (prāhuḥ) - say; ब्रह्मादयः (brahmādayaḥ) - Brahma and others; अखिलाः (akhilāḥ) - all, pervading Lord;]

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॥

pūrṇaśakteḥ kuto māyā sārvajñāt svapnavat kutaḥ। sarvadoṣavyatītasya vikāraḥ kuta iṣyate॥

[पूर्णशक्तेः (pūrṇaśakteḥ) - of the one with complete power; कुतः (kutaḥ) - from where; माया (māyā) - illusion; सार्वज्ञात् (sārvajñāt) - from the omniscient; स्वप्नवत् (svapnavat) - like a dream; कुतः (kutaḥ) - from where; सर्वदोषव्यतीतस्य (sarvadoṣavyatītasya) - of the one beyond all faults; विकारः (vikāraḥ) - modification; कुतः (kutaḥ) - from where; इष्यते (iṣyate) - is assumed;]

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॥

tasmādevāvikārasya viṣṇoricchāvaśādidam। yathārthameva sambhūtamiti vedavaco'khilam॥

[तस्मात् (tasmāt) - therefore; एव (eva) - indeed; अविकारस्य (avikārasya) - of the unchanging; विष्णोः (viṣṇoḥ) - of Viṣṇu; इच्छा (icchā) - will; वशात् (vaśāt) - by the control; इदम् (idam) - this; यथार्थम् (yathārtham) - truly; एव (eva) - indeed; सम्भूतम् (sambhūtam) - manifested; इति (iti) - thus; वेद (veda) - Veda; वचः (vacaḥ) - words; अखिलम् (akhilam) - all;]

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॥

kecit kālata evaitāṃ sṛṣṭim āhur akovidāḥ। kecid rudrād brahmaṇaś ca pradhānād iti cāpare॥

[केचित् (kecit) - some; कालत (kālata) - from time; एव (eva) - indeed; एताम् (etām) - this; सृष्टिम् (sṛṣṭim) - creation; आहुः (āhuḥ) - say; अकोविदाः (akovidāḥ) - the unwise; केचित् (kecit) - some; रुद्रात् (rudrāt) - from Rudra; ब्रह्मणः (brahmaṇaḥ) - from Brahma; च (ca) - and; प्रधानात् (pradhānāt) - from Pradhana; इति (iti) - thus; च (ca) - and; अपरे (apare) - others;]

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॥"

vimūḍhāḥ sarva evaite yato nārāyaṇaḥ paraḥ। sarvakartā sarvaśaktireka eva na cāparaḥ॥ pradhānakālabrahmeśamukhāḥ sarve'pi tadvāśāḥ॥"

[विमूढाः (vimūḍhāḥ) - deluded; सर्व (sarva) - all; एव (eva) - indeed; एते (ete) - these; यतः (yataḥ) - because; नारायणः (nārāyaṇaḥ) - Narayana; परः (paraḥ) - supreme; सर्वकर्ता (sarvakartā) - all-doer; सर्वशक्तिः (sarvaśaktiḥ) - all-powerful; एकः (ekaḥ) - one; एव (eva) - indeed; न (na) - not; च (ca) - and; अपरः (aparaḥ) - another; प्रधान (pradhāna) - Pradhana; काल (kāla) - time; ब्रह्मेश (brahmeśa) - Brahma and Shiva; मुखाः (mukhāḥ) - headed by; सर्वे (sarve) - all; अपि (api) - also; तत् (tat) - that; वशाः (vaśāḥ) - under control;]

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."