The mayavadis, simply think that the personality of Godhead is a creation of the material world. They want to say everything is impersonal. So for those students of the Vedic literatures, in this chapter it has been irrevocably established that before Brahma could create, that he was able to have the audience with Lord Nārāyaṇa, the expansion of Krishna, and it is only by Nārāyaṇa’s mercy that he was able to create. What to speak of creating Nārāyaṇa, only Brahma could create by getting the mercy of Nārāyaṇa.
Nārāyaṇa exists before the creation, during the creation, and after the dissolution of this material world. So, those philosophers should have no doubt that the Supreme Personality of Godhead is beyond this material creation. Even Sankaracharya, who is their founder so to speak, he has clearly said, nārāyaṇaḥ paro ’vyaktāt, that Nārāyaṇa is beyond the material, unmanifested state. That means that Nārāyaṇa is in the spiritual state, beyond the material world.
H.H. Jayapataka Swami Maharaj
1983, 31st, October SB Class @ Honolulu, Hawaii