There are others who contend that the two - Maya and Brahmam - are the twin causes of the Cosmos. Still others assert that Maya is solely responsible.

Some others assert that the Universe is a manifestation of Vishnu and that it has its being in Vishnu Himself. They declare that the emergence, subsistence and merging of the Universe are all caused by Vishnu.

Of course, nothing in the Universe can be made without a maker. What, then, must be the nature of the maker of the Cosmos? He must have limitless power, unbounded glory, and perfect omniscience. It is not possible for every one to visualise such a phenomenon, though it is the very fulfillment of the purpose of each one's life! It can, however, be conceived and confirmed by two characteristics: one, called Thatastha, and the other, Swarupa. Thatastha is the temporary time-bound indication. It cannot confer a correct picture or view. It can only reveal signs and glimpses, off and on. Swarupa means the very reality in its fullness. This is the result of the illumination of intuitive wisdom. It reveals the immanent and the transcendent, the limitless source of All.

Every entity, article, or thing in the Universe has five qualities: Asthi, Bhathi, Priyam, Roopam, Naamam. Asthi means 'Is'. So, Is-ness is the feature of all that is. Bhaathi means 'shining', luminescence. The thing that is known to us is capable of being known to us because it shines: It has the power to enter our consciousness. Then, we have the word, Priyam. Everything is capable of being used or benefited from and therefore becomes dear, attractive; fondness is the meaning of Priyam. The two other features, Roopam and Naamam. They do change and can be modified. All things seem to undergo some transformation or other and often assume again the original form. They are apparent alterations of the basic entities, which have the first three features always. Name and Form are superimpositions on the basic reality of 'Is-ness', 'Illumination' and 'Joy'. The Divine is the base, the Divine Will is the superstructure. The beads are many but the inter-connecting, integrating string of the rosary is one. So, too, for the entire world of living beings, God, the permanent, omnipresent, Parabrahma, the Supreme Divine consciousness, is the base. 'Soham', 'He is I', 'I am that', all these axioms indicate that even those which differentiate themselves under names and forms are in fact God Himself. This is the reason why it is proclaimed in the Vedas, 'He who knows Brahmam becomes Brahmam Itself'. This awareness is the awareness of the Reality.