The System of the Vedanta according to Badarayana's Brahma-Sutras and Cankara's Commentary c9.s3.t3.7

c9.s3.t3.7

time (above p. 70, 228); they are both regarded as being alluded to by the avyaktam of Kâth. 3, 11 and the aksharam of Mund. 2, 1, 2; p. 341, 12 jagad idam anabhivyakta-nâmarûpam, vîja-âtmakam, prâg-avastham avyakta-çabda-arham—, tad-âtmanâ ca çarîrasya (that is, of the subtle body) api avyakta-çabda-arhatvam; and p. 206, 1: the aksharam is avy-âkritam, nâmarûpa-vîjaçakti-rûpam bhûtasûkshamam, îçvara-âçrayam (the material substratum in the creation of the world), tasya eva upâdhi-bhû-tam (only an Upâdhi of the Îçvara, not a pradhânam independent of him).