अभिध्योपदेशाच्च ॥ २४ ॥
abhidhyopadeśācca || 24 ||
abhidhyopadeśāt— On account of the statement of will (to create); ca—also.
24. Also on account of the statement of will (to create on the part of the Supreme Self, It is the material cause).
“It wished, ‘May I be many, may I grow forth’” etc. (Chh. 6 . 2 . 3). In this text the desire shows that Brahman is the efficient cause, and next ‘may I be many’ intimates that Brahman Itself became many. Hence It is the material cause as well.