Text 51]
The Sacrifice Performed by Dakṣa
267
But impersonally there is no difference between Brahmā, Lord Śiva and Myself.
PURPORT
Lord Brahmā was born out of the transcendental body of Lord Viṣṇu, and Lord Śiva was born out of the body of Brahmā. Lord Viṣṇu is, therefore, the supreme cause. In the  Vedas  also it is stated that in the beginning there was only Viṣṇu, Nārāyaṇa, but there was no Brahmā or Śiva. Similarly, Śaṅkarācārya confirmed this:  nārāyaṇaḥ paraḥ . Nārāyaṇa, or Lord Viṣṇu, is the origin, and Brahmā and Śiva are manifested after creation. Lord Viṣṇu is also  ātmeśvara , the Supersoul in everyone. Under His direction, everything is prompted from within. For example, in the beginning of the  Śrīmad-Bhāgavatam  it is stated,  tene brahma hṛdā : He first educated Lord Brahmā from within.
In  Bhagavad-gītā  Lord Kṛṣṇa states,  aham ādir hi devānām : Lord Viṣṇu, or Kṛṣṇa, is the origin of all demigods, including Lord Brahmā and Lord Śiva. In another place in  Bhagavad-gītā  Kṛṣṇa states,  aham sarvasya prabhavaḥ : “Everything is generated from Me.” This includes all the demigods. Similarly, in the  Vedānta-sūtra :  janmādyasya yataḥ . And in the  Upaniṣads  is the statement,  yato vā imāni bhūtāni jāyante . Everything is generated from Lord Viṣṇu, everything is maintained by Him, and everything is annihilated by His energy. Therefore, by their actions and reactions, the energies which come from Him create the cosmic manifestations, and they also dissolve the whole creation. Thus the Lord is the cause and also the effect. Whatever effect we see is the interaction of His energy. And because the energy is generated from Him, He is both cause and effect. Simultaneously, everything is different and the same. It is said that everything is Brahman:  sarvam khalv idam brahma . In the highest vision, nothing is beyond Brahman, and therefore Lord Brahmā and Lord Śiva are certainly nondifferent from Him.
TEXT 51
अत्ममायां समाविश्य सोऽहं गुणमयीं द्विज । सुजन् रक्षन् हरन् विश्वं दध्रे संज्ञां क्रियोचिताम्॥५१॥
ātma-māyām samāviśya so 'ham guṇamayīm dvija sṛjan rakṣan haran viśvam dadhre saṁjñām kriyocitām