In plain words
By 'material cause' is meant the cause that has taken on the form of its own effect. The effect is, in truth, only a transformation of the cause's form — it is not something separate from it. All the effects we perceive around us are indeed causes that have simply taken on a transformed shape. The universe is an effect. So if God is its cause, then the universe, however transformed, must indeed still be God himself. The universe is God's own body. This body, becoming contracted and subtle, keeps assuming the form of its cause. If some hold that the universe is undergoing this transformation entirely from within itself, the Advaitins answer that God alone has become this very form of the universe. And if that is so — if God alone has taken on this form of the universe — then all of you, and this entire mass of objects, must indeed be God himself, must you not! Yes, that is exactly true. These visible, perceptible objects and beings — all of them are God alone. This whole universe, too, is God alone. Our body, Manas, Buddhi and citta — all of these are God alone. Then a further doubt naturally arises: why should God exist as so many jīvātmas at all? Does Paramātma, who is of a single, undivided form, really turn into countless millions of jīvātmas? If so, how did that come about? For if he has indeed become the universe, he must be subject to change like everything else. But everything subject to change belongs to Nature; and whatever, existing as Nature, has become subject to change is bound to birth and death. If God himself were subject to change, he would have to die one day; he would have to undergo alteration — he would be compelled to.
Keep this firmly in mind. Here is another point: however much of God is said to have 'become' the universe, the Advaitins say that this very idea has no reality at all, in the midst of this universe. All of it is Māyā. This universe's coming into being and passing away, these countless souls arising and dissolving — all of these are merely events within a dream. The very thing called 'the jīvātma' does not exist. How then can there be many jīvātmas? What truly exists is one alone — the undivided, perfect Substance. The very same