Srila Bhaktivinoda Thakura states in his Amrta-pravaha-bhasya that according to the injunction of the Upanisads ("the Supreme Absolute Truth is He from whom everything emanates"), it is understood that the whole cosmic manifestation emanated from Brahman, the Supreme Absolute Truth. The creation subsists by the energy of the Supreme Brahman and, after annihilation, merges into the Supreme Brahman. From this we can understand that the Absolute Truth can be categorized in three cases-ablative, instrumental and locative. According to these three cases, the Absolute Truth is positively personified. In this connection, Srila Bhaktisiddhanta Sarasvati quotes the Aitareya Upanisad (1.1.1):

Similarly, in the Svetasvatara Upanisad (4.9) it is stated:

And in the Taittiriya Upanisad (3.1):

This was the answer given by father Varuna when questioned by his son Varuni Bhrgu about the Absolute Truth. In this mantra, the word yatah, the Absolute Truth from which the cosmic manifestation has emanated, is in the ablative case; that Brahman by which this universal creation is maintained is in the instrumental case (yena); and that Brahman into which the whole cosmic manifestation merges is in the locative case (yat or yasmin). It is stated in Srimad-Bhagavatam (1.5.20):

"The entire universal creation is contained in the gigantic form of the Supreme Personality of Godhead. Everything emanates from Him, everything rests in His energy, and after annihilation everything merges into His person."