In Advaita philosophy, Brahman is the sole ultimate reality, non-dual and attributeless. The world, being māyā (illusory appearance), requires an explanation for its apparent origin. Advaita conceptualizes Brahman as both the Nimitta Kāraṇa (efficient cause) and the Upādāna Kāraṇa (material cause) of this illusory world, but through a unique doctrine called Vivarta-vāda (illusory manifestation).

As Nimitta Kāraṇa, Brahman is the intelligent agent or creator behind the world's appearance. In its qualified aspect (Saguna Brahman or Ishvara), Brahman appears to plan and project the universe. For instance, a potter (efficient cause) designs and creates a pot.

As Upādāna Kāraṇa, Brahman is the underlying substance from which the world appears to be made. Just as clay is the material cause of a pot, Brahman is the substratum that seemingly constitutes the illusory world.

However, this causation is not a real transformation (pariṇāma-vāda). Brahman does not actually change into the world. It appears as the world due to māyā (ignorance), while remaining fundamentally unchanged.

• Example 1: A magician (Nimitta) appears to conjure an illusion (world) from himself (Upādāna), but the magician's nature remains unchanged.

• Example 2: A rope (Brahman) appears as a snake (world) in dim light due to a misunderstanding (māyā). The rope is the material cause of the appearance, and also the efficient cause in the sense that its presence evokes the perception. The rope itself doesn't become a snake.

Thus, Brahman is both the intelligent force and the apparent 'stuff' of the world, all while remaining eternally pure, non-dual, and untransformed, elucidating the illusory nature of creation.