The System of the Vedanta according to Badarayana's Brahma-Sutras and Cankara's Commentary c7.s2.t2.5

c7.s2.t2.5

It might be thought that Brahman can only be held to be the efficient cause of the world, because it is said of him, before he proceeds to create: "he intended" (above p. 135), and because he is called "the Lord" (īçvara); both these seem only to apply to an efficient cause (p. 397, 5, 8).—To this is added, that cause and effect must be of like nature; the world, however, is manifold, unspiritual, and unclean (p. 397, 10), which does not apply to Brahman and seems to require a material cause besides him, which shall possess these qualities.