In the Taittiriya Upanisad (3.1) it is said, yato va imani bhutani jayante: "The entire material cosmic manifestation is born of the Supreme Brahman." Also, the Brahma-sutra begins with the verse janmady asya yatah: "The Absolute Truth is that from whom everything emanates." (Brahma-sutra 1.1.2) That Absolute Truth is Krsna. In the Bhagavad-gita (10.8), Krsna says, aham sarvasya prabhavo mattah sarvam pravartate: "I am the source of all spiritual and material worlds. Everything emanates from Me." Therefore Krsna is the original Absolute Truth, the Supreme Personality of Godhead. Again, Krsna states in the Bhagavad-gita (9.4), maya tatam idam sarvam jagad avyakta-murtina: "By Me, in My unmanifested form, this entire universe is pervaded." And as confirmed in the Brahma-samhita (5.37), goloka eva nivasaty akhilatma-bhutah: "Although the Lord always stays in His abode, Goloka Vrndavana, He is still all-pervading." His all-pervasive feature is understood to be impersonal because one does not find the form of the Lord in that all-pervasiveness. Actually, everything is resting on the rays of His bodily effulgence. The Brahma-samhita (5.40) also states:

"Due to the rays of the Lord's bodily effulgence, millions of universes are created, just as planets are created from the sun."