स इमाँ ल्लोकानसृजत । अम्भो मरीचीर्मापोऽदोऽम्भः परेण दिवं द्यौः प्रतिष्ठाऽन्तरिक्षं मरीचयः ॥ पृथिवी मरो या अधस्तात्त आपः ॥ २ ॥

He created these worlds-Ambhah, Marichih, Maram and A’pah; the Ambhah beyond the Dyuloka, its support; Marichayah (rays) being the Anta-riksha; Mara, the earth and below the earth the waters (âpah).

Shankara’s Commentary:

Having thus thought over, he, the Atman, created these worlds. Just as an intelligent carpenter etc., constructs palaces etc., after having thought over within himself "I shall make them thus and thus." Well, we can understand that a carpenter etc., furnished with materials, builds, palaces etc.; but how could it be said that the A’tman having no materials creates worlds? This is no objection; name and form, one with the unmanifested A’tman, and denoted by the same word A’tman can well be the material causes of the manifested universe, as water and foam in their unmanifested state being water alone become the causes of the manifested foam. Therefore, the Omniscient created the universe with name and form, one with himself, as the material causes. There is thus no inconsistency. Or else, it may be more properly said, that just as an intelligent juggler without any other material cause creates himself in another form as travelling in the air, so the omniscient and the omnipotent A’tman, the great conjurer, creates himself as other than himself in the form of the universe. In this case, the theories maintaining the unreality of the cause or the effect or both, are untenable and are easily refuted. What worlds he created is next stated, Ambhas etc. Having created the globe in the order of the A’kâsa etc.. he created the worlds, Ambhas etc. Here the Sruti itself declares what these worlds Ambhâs etc., are. The world denoted by the word Ambhas is past the Dyuloka. It is denoted by the word Ambhas because it contains water that supports life. The Dyuloka is the support of the world known as Ambhas. The interspace below the Dyuloka is called Marichayah. On account of its permeating various localities, it is called Marichayah in the plural, though being one (it should be singular). Or it may be because of its connection with the rays (Marichibhih). The Earth is called Mara because all beings die (Mri- yante)here. The worlds below the Earth are called A’pah, from the root ûp meaning to obtain." Although the worlds are composed of the five elements, still from the preponderance of water, they are called by names meaning water such as Ambhas etc.