Taittirīyopaniṣat 02.14

so'kāmayata। bahu syāṃ prajāyeyeti। sa tapo'tapyata। sa tapastaptvā। idaṃ sarvamasṛjata। yadidaṃ kiñca। tat sṛṣṭvā। tadevānuprāviśat। tadanupra viśya। saccatyaccābhavat। niruktaṃ cāniruktaṃ ca। nilayanaṃ cānilayanaṃ ca। vijñānaṃ cā vijñānaṃ ca। satyaṃ cā'nṛtaṃ satyamabhavat। yadidaṃ kiñca। tat satyamityācakṣate॥14॥

He desired, "Let me become many, let me be born." He performed austerity, and having done so, he created all this. Whatever exists here, having created it, he entered into it. Upon entering, truly, he became both being and non-being, the expressed and the unexpressed, with and without abode, knowledge and ignorance, truth and falsehood. Whatever exists here, that they say is truth.

Taittirīya Bhāshya 02.14

In response to the previous question, the Upanishad informs: An ignorant person does not attain Lord Vishnu or Liberation; only the wise attain it. Hence, to reveal the independence of Lord Viṣṇu, the above verse is stated. Elaborating on the knowledge of Lord Vishnu, the testimonial highlights - Having created this entire world he remains as its controller; Creation is nothing but the emergence outward from one's own nature; by transforming his form, He entered the entire Universe; that is the indescribable knowledge; He is the one possessed of complete sovereignty and lordship; due to his infinitude, he is indescribable; He is the one with all auspicious qualities; Even the negative qualities indirectly refer to Lord as He is the cause; only He is the giver of liberation.

"ajño naiva tadāpnoti jñānyevaitadavāpnute। iti jñāpayituṃ viṣṇoḥ svātantryajñāpanāya tu॥

"An ignorant person does not attain that; only the wise attain it. Thus, this is stated to reveal the independence of Lord Viṣṇu.

āha sṛṣṭiṃ praveśaṃ ca māhātmyajñānato yataḥ। prītiṃ yānti mahāntas tu tadvaśā eva ceśvarāḥ॥

He elaborated on the knowledge about creation, entry, and greatness because the great ones, under his control, indeed take delight in the Lord's knowledge.

agnyādayo'pi kimuta tadanye muktidastataḥ। sa evaikas sa vijñeyaḥ pūrṇaiśvaryādirūpavān॥ iti tasya mahaiśvaryam ucyate sa tv akāmayata।

Even the fire god and others are under his control; what indeed to say of those others? Only He, the giver of liberation, the one possessed of complete sovereignty and other qualities, is to be known. Thus, his supreme lordship is described.

sṛṣṭvā jagad idaṃ sarvaṃ niyāmakatayā'sya tu॥ bahurūpo bhavānīti syājjagaccetyacintayat।

He indeed desired. Having created this entire world, he remains as its controller. He reflected: "You may have many forms; perhaps the world is thus."

syādityālocanānnānyat tapo viṣṇoḥ kadācana॥ avatāreṣv anukṛtiḥ bāhyavṛttyā tapasvinām। sṛṣṭir nāma svarūpāt tu bahir niṣkramaṇaṃ smṛtam॥

Upon consideration, there is never any austerity for Lord Viṣṇu other than this (thought). In incarnations, there is a mere imitation of ascetic characteristics by external conduct. Creation is nothing but the emergence outward from one's own remembered nature.

yadyapīdaṃ jagatsarvaṃ svodarasthaṃ mahātmanaḥ। tathā'py eṣa dvitīyena rūpeṇa bahir ākṣipet॥

Although the entire universe is contained within the belly of the great Ātmān, still, he projects it outward by means of a second form.

rūpāntareṇāviśacca jagatsarvaṃ janārdanaḥ। tyaccāniruktaṃ vijñānaṃ tathā nilayanaṃ mahān॥

Lord Janārdana, by transforming his form, entered the entire world; that is the indescribable knowledge and also the great abode.

satyaṃ prāṇas tathā śrīś ca sanniruktaṃ tathā'nṛtam। avijñānaṃ cānilayanaṃ prakṛtiprāṇayoḥ param॥

Truth, vital breath, prosperity, and what is well-explained, as well as falsehood, ignorance, and absence of abode — these are the supreme aspects of vital breath and primordial nature.

tadgaviṣṇostu sambandhāt svatastannāmako hariḥ। tato niyāmakaśceti tyadānantyādavācyataḥ॥

But due to relation with that Lord Vishnu, strives eagerly, Hari is called by that name from himself. Therefore, he is called the controller; thus, due to his infinitude, he is indescribable.

aniruktaṃ nilayanaṃ sarvādhāratvato hariḥ। vijñānaṃ sarvavijñānāt satyaṃ sādhu-svarūpataḥ॥

Lord Hari, who is not defined, is the resting place and the support of all. His knowledge, surpassing all knowledge, is truth by the very nature of the good.

avasāda suvācyatvadaurbalyājñaptyasādhutāḥ। prakṛtiprāṇato'nyatra kurvaṃstannāmako hariḥ॥ ataḥ sādhu-svarūpassan satyanāmā'nṛtādikam। nāmānena gatatvādeḥ yadidaṃ kiñca bhāṣitam॥

Dejection, expressibility, weakness, command, and improprieties — apart from the essential nature and vital force — are performed by Lord Hari, who is so named. Therefore, being of good nature and true name, whatever is spoken as a name, whether truth or falsehood, is due to this state of having gone, etc.

sanniruktādiśabdena tat sarvaṃ sādhutaiva hi। avasādanādihetutvaṃ sādhutaiva hi sarvaśaḥ॥ asādhutā'vasādādistatkartṛtvaṃ hi bhāṣitam॥

All that is called 'well-explained' and similar terms is indeed correctness. The cause of degradation and such is also correctness in every respect. It is stated that incorrectness and depression, and the agency thereof, are certainly so.