साक्षाच्चोभयाम्नानात् ॥ २५ ॥
sākṣāccobhayāmnānāt || 25 ||
sākṣāt—Direct; ca—and; ubhayāmnānāt—because the Sruti states both.
25. And because the Sruti states that both (the creation and the dissolution of the world) (have Brahman as) the direct (cause).
That from which a thing springs and into which it is re-absorbed is its material cause.
“All these things spring from Akasa (Brahman) alone and return to Akasa” (Chh. I. 9. 1),
“That from which these things are produced, by which, when produced, they live, and into which they enter at their dissolution—try to know that. That is Brahman” (Taitt. 3. 1).
These texts show that Brahman is the material cause also. A thing may be said to be produced from its efficient cause, but it cannot return to that at dissolution unless it is also the material cause.