Creation is the eternal play of God in His form as Parabrahma, the absolute and all-containing Godhead. Parabrahma has two cosmic states: to be awake or asleep. When Parabrahma is in the awakened state His manifestation into creation takes place; when in the state of sleep, all His activities are dissolved into absolute zero (Shoonya) and the creation ceases to exist. This is a state of no motion and complete entropy. In this state all that is created - matter and non-matter - gets dissolved into one abstract energy which is Parabrahma. It is a state of existence, of just being, but it is like an object devoid of any light to reflect it. All human, inhuman, superhuman and non-human elements dissolve into Parabrahma when He stops the drama of creation being played uniquely for His enjoyment and amusement. In this way the cycle turns from the state of non-being of Parabrahma to His full manifestation as the creation itself.
Controversy has long raged about the starting point of creation. If one can grasp that eternity is the very nature of Parabrahma then this controversy can be simply resolved. When a person is in a state of consciousness, he is active, his personality manifests in his work and his talents are expressed. But when he is asleep, he is totally inactive, and the expression of his personality is withdrawn into his being.
The process of creation is comparable to the process of a seed sprouting to become a tree, and having attained full maturity, becoming a seed again. The Divine (Parabrahma) becomes the Primordial Seed (Brahma Beeja) before He starts His activity. Creation is the manifestation of this seed which is akin to a perfect crystal with all its facets complete.
H.H.Shri Mataji Nirmala Devi, extract from chapter 1 of her unpublished First Book