Bhagavad Gita -Sri Madhvacharya
(Bhashya and Tatparya Nirnaya)
He desired, also because of such statements. Similarly, because of the statement like fulfilment of desire - the world of forms. Because it is against the ultimate conclusions being arrived at. This fact has already been clarified earlier. Creation by one who is not independent cannot grant Primacy. His non-Independence (would be established) only if creation is considered to have come about without His prior desire. Then it will be like illness which comes about without person's desire. While referring to the Creation etc. the subject of the presiding divinities comes to be alluded to. In view of it being Eternal, the statement of its having been created etc. has to be understood as „manifested‟. In the process of creation, actuality of creation is assumed. Shatapatha Brahmana is said to have been created (by Yajnyavalkya). How can the Vedas, which were posited in the Sun, may be said to have been created (by Yajnyavakya)? The statement clarified after deliberation is better than the one spoken on the spu of the moment. The Vedas are the sources, origin, hence, the statement शास्त्रयोनित्वम्. Because of the previous sutra  जन्माद्यस्य - from whom were created - is the evidence which can be quoted. It does neither suggest „from whom (it - the Vedas) is born‟ nor His being the cause of Vedas. The object of creating the worlds does not suggest the creation of the Vedas. Because the creation of the wonderful World is in no way superior to the emanation of the Vedas. But this does not lead to the conclusion that „Brahman is all-comprehending‟. If creation of the Vedas is „all-comprehending‟, then why not the creator of the world be considered „all-comprehending one‟? Therefore, „Vedas as the evidence‟ has only been clarified here. Similarly, „Akshara‟ the words as „nitya‟ - Eternal etc. Just as by such tradition, Brahman becomes revealed through sacrifices, even so from Him alone those (Vedas) become eternally established in sacrifice. From the Vedas the Jivas become established. This is the (eternal) cycle.