Therein he says: The talk of creation arises only when, instead of being in that samAdhi state as Brahman, we begin to think and talk about Brahman. When the nirguna Brahman which is nothing but pure cit, is talked about in relation to Creation which is just avidya-kalpitam (imagined by ignorance), it is said to have ‘sarva-Shakti-yogam’ says the Acharya. ‘Shivas-ShaktyA yuktah’ is just this !
Following this the Brahma sutra says: ‘lokavattu leelA kaivalyam’ (II-1-33). The world creation is just leelA. The Acharya concludes his bhAshhya on this with the words: ‘When the vedas talk about srishTi, it
is not about the nirguNa absolute Brahman. It is only a view, name-and-form view, of Duality imagined by ignorance ; it is only a phenomenal reality’. But though he goes in this strain, he also admires the leelA of the Lord. ‘It may appear as a great achievement from our angle – this Creation - but for Him it is only just a play’ !