the denial of Pradhana being the cause of the universe because it is not mentioned in the Upanishads, and from the word 'ikshate' ( meaning seeing or thinking) reference by Badarayana to Brahman who visualized and created the Vital force (Prana)(Prasna Upanishad VI.3-4), created the worlds (Aitareya Upanishad I.i.1-2) is to be understood. Sankara in his commentary on this and the following sutras explains a) insentient Pradhana cannot illuminate Sattva that can only be illumined by the consciousness of the witnessing Soul, b) an insentient Pradhana cannot have the sentient Atman or Brahman as its essence, c) Atman implies a conscious entity in the primary sense which can instruct; here Brahman is that Existence which visualizes and not Pradhana, d) Pradhana is not even indirectly referred to by the Upanishads as the sentient Atman; even if it is the cause of all objects of experience it will still remain unknown because the experiencing subjects as a class are not modifications of Pradhana, e) sentient beings can merge only in a conscious entity which Pradhana is not, f) consciousness is apprehended uniformly as the cause, g) Shvetashvatara Upanishad (VI.9) introduces the all-knowing God, who has no master or originator or ordainer, as the cause and the ordainer of the masters of the organs. The Sutra I.i.12 – आनन्दमयोऽभ्यासात्, is textually wrong, it should have been worded anandobhyasat because ananda is absolute freedom and if ananda is embodied it becomes non-limited i.e. subjected to limitation. The inert Pradhana cannot create because activity is necessary for creation; it is not a directive intelligent entity for initiating activity, and because there is no external agency to urge it to act or restrain it from action. A spontaneous action of Pradhana is not possible; it cannot modify in the absence of purpose and it cannot have a desire to evolve. Purusa is intelligent and indifferent but there is no third agency to bring Purusa near Pradhana to effect a connection between the two for starting the activity of creation. Pradhana cannot be active because there can be no relation of principal or subordinate guna when the gunas are in equilibrium to constitute Pradhana. Creation cannot proceed from inert or dead matter. Madhvacharya’s interpretation The Brahma Sutras of Badarayana represents the first comprehensive treatment in a systematic manner of the vast corpus of Vedic Thought. The Vedic tradition viewed truth as ‘subsisting eternally as subtle sound’