The Supreme Being by his constant transformation creates this universe; the Vedas make it plain that the Supreme Being possesses the power (of constant transformation) and that He is the cause of transformation in this world.
य एतद् वा भगवान् स नित्यो विकारयोगेन तथा च तच्छक्तिरिति स्म मन्यते तथार्थयोगे च भवन्ति वेदाः॥