Jñāneśvarī (commentary on the Bhagavadgītā) 8.170

8.170

paras tasmāt tu bhāvo 'nyo 'vyakto 'vyaktāt sanātanaḥ
yaḥ sa sarveṣu bhūteṣu naśyatsu na vinaśyati
tetha samaviṣama na dise kāṃhīṃ |
mhaṇoni bhūteṃ he bhāṣa nāhīṃ |
jeviṃ dūdhaci jāhāliyā dahīṃ |
nāmarūpa jāya ||

There nothing uneven or even is seen; / hence, the word 'beings' ceases to exist, / just as, when milk becomes curds, / its name and form disappear.