Text 48]
Creation of the Kumāras and Others
479
was created in the Mahā-kalpa as the incarnation of spiritual sound. The  Vedas  are spiritual sound, and therefore there is no need of material interpretation for the sound vibration of the Vedic literature. The  Vedas  should be vibrated as they are, although they are symbolically represented with letters which are known to us materially. At the ultimate issue there is nothing material because everything has its origin in the spiritual world. The material manifestation is therefore called illusion in the proper sense of the term. For those who are realized souls there is nothing but spirit.
TEXT 48
शब्दब्रह्मात्मनस्तस्य व्यक्ताव्यक्तात्मनः परः । 
  ब्रह्मावमाति विततो नानाशक्त्युपष्टंहितः ॥४८॥
śabda-brahmātmanas tasya 
  vyaktāvyaktātmanaḥ paraḥ 
  brahmāvabhāti vitato 
  nānā-śakty-upabṛṁhitaḥ
śabda-brahma—transcendental sound; ātmanaḥ—of the Supreme Lord; tasya—His; vyakta—manifested; avyakta-ātmanaḥ—of the unmanifested; paraḥ—transcendental; brahma—the Absolute; avabhāti—completely manifested; vitataḥ—distributing; nānā—multifarious; śakti—energies; upabṛṁhitaḥ—invested with.
TRANSLATION
Brahmā is the personal representation of the Supreme Personality of Godhead as the source of transcendental sound and is therefore above the conception of manifested and unmanifested. Brahmā is the complete form of the Absolute Truth and is invested with multifarious energies.
PURPORT
The post of Brahmā is the highest responsible post within the universe, and it is offered to the most perfect personality of the universe. Sometimes the Supreme Personality of Godhead has to become Brahmā when there is no suitable living being to occupy the post. In the material world, Brahmā is the complete representation of the Supreme Personality of Godhead, and transcendental sound,  praṇava , comes from him. He is therefore invested with multifarious energies, from which all the demigods like Indra,