Madhvacharya's Dvaita Vedanta (Tatvavada) and translation of Sarvamoola containing Bhagavad Gita, Upanishads, and Brahmasutra.

Māndukyōpanishad Bhāshya

Māndukya 1.15

bhogārthaṃ sṛṣṭirityanye krīḍārthamiti cāpare। devasyaiṣaḥ svabhāvo'yaṃ āptakāmasya kā spṛhā॥ iti ॥15॥

Some say creation is for enjoyment; others say it is for play. This is the nature of the divine; what desire can there be for one whose desires are already fulfilled? - stated thus.

Bhāshya 1.15

A testimonial from Harivamsha clarifies that the activities of the lord are considered by the wise as a play that is inherent to His very nature and are not defective.

"tasyāpi viṣṇoḥ sṛṣṭiṃ tu kecid āhur anaipuṇāḥ॥ atṛptasyaiva bhogārthaṃ krīḍārthaṃ tu vipaścitaḥ। sā ca krīḍā svabhāvo'sya kuto'tṛptyā spṛhā vibhoḥ॥"

"Some opine that even Viṣṇu's creation stems from imperfection. For those who are unsatisfied, it is indeed for enjoyment and play, but for the wise, that play is inherent to his nature. How can the Lord's desire arise from dissatisfaction?"

iti harivaṃśeṣu॥

- stated thus in the Harivamsa.

॥iti prathamakhaṇḍaḥ॥

Thus ends the first section.

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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