The whole world proceeds from the imperishable Brahman.
The actual creator is Isvara, the Personal God, who is acting through his power of maya, daivatma-sakti (saguna Brahman). Brahman is the material and efficient cause of the universe. Whatever objects are there prescribed in the Vedas - the chandas, yajnas, kratus, various vows etc., the past, present and future - are all derived from Paramatman, the sole controller of Prakriti by His own power of maya. In this web of the world, Brahman as all jivas is tied up through the maya power of Paramatman Himself. When the jiva realizes its real nature as Paramatman (Brahman) it is freed from this entanglement.