Madhvaon Brahma Sūtra 2.3.9

“ Non-Being (Asat) indeed was in the beginning of this (world); from it indeed sprang (Sat) Being ” (Tait II. 7). “From Non-Being sprang Being.” (Rv. X. 72. 2). From such texts if it be said that Being (Entity) also has an origin, it is denied. Being or Sat (a positive entity) has no origin at all (cannot at all be created). By the particle * But/ the Sutrakara declares the inapplicability of the principle instituted in the previous Adhik&ranas, (i.e., the origination in part and non-origination in part should not be predicated of Sat or an eternal existence). For Sat (Being) does not originate from Asat (Non- Being) ; for such (a case) has not been in the range of observation and therefore it is impossible. “ That indeed they call Brahman which is perfect and makes other things perfect. That (Brahman) in- deed they call (Asat) Non-Being, because no body can undo it. That they call the Supreme (per- fect), because it is perceived (by the wise) to be the Most High.” From this text, it is clear the word Non-Being (Asat) denotes Brahman. Accordingly the Paingins' Sruti says, “ In the text, ‘ In the beginning (of creation) of the gods, from Asat sprang Sat/ Brahman is indeed the Non-Being; the Being is Prana (breath), which Prana they call the Great, the Enduring, the Powerful, the Strong.” The following is from the Bhâgavata, “ O brilliant Lord, Thou art provident, absolutely unborn ; still thou hast introduced Thy essence into Sakti (Lakshmi), who is (also) unborn, the source of qualities, actions, etc.; from her we, Sat (Prana) and others have issued ; the purpose for which we are made, how could we accomplish for Thee ? ” Also Sruti has, “ The Lord who is unborn becomes many.” (T. A. III. 13). Padma- purana says, “ The birth of Hari consists in His revealing Himself; under no circumstances, it is modifica- tion, (embodiment in gross matter); in the case of the intelligent soul, the uon-intelligent Prakriti (matter), Time, Mahat, etc., birth is by degrees undergoing change, (i.e., to be in an embodied state). And this state is (a condition forming) a necessary and distinguishing attribute of the intelligent soul, for it is said that change or modification is also to be in a particular state of dependency. And the Bhâgavata Tantra has the following : “ The glorious Lord though of immutable essence, makes everything (the world) which is the effect of change; because He is the Almighty, and His powers are immutable; further the powers of the Lord are not at all distinct from the Lord’s Self, and identical as they are, they are (still spoken of as distinct ones, as will, etc., (for the sake of extending our knowledge).