The Mandukya Upanishad with Gaudapada’s Karika and Shankara’s Commentary
Kārikā, verse 1.8
इच्छामात्रं प्रभोः सृष्टिरिति सृष्टौ विनिश्चिताः ।
कालात्प्रसूतिं भूतानां मन्यन्ते कालचिन्तकाः ॥ ८ ॥
icchāmātraṃ prabhoḥ sṛṣṭiriti sṛṣṭau viniścitāḥ |
kālātprasūtiṃ bhūtānāṃ manyante kālacintakāḥ || 8 ||
8. Those who affirm (the existence of the) created objects attribute this manifestation to the mere will of God, while those who look upon time as real declare time to be the manifestor of all beings.
The manifestation (creation) proceeds from the mere will of God because His will in reality cannot1 but achieve its purpose. Such objects as pot, etc., are but2 the (manifestation of the) will (of the potter). They can never be anything external or unrelated to such will. Some say manifestation proceeds from time.
Ānandagiri’s Ṭīkā (glossary):
2 But—The potter, first of all, conceives in his mind the name and form of the object and then creates it.