Maitri Upaniṣad 10

Verse 3 talked about bhagavan and bhagavati, who is the Jagat karta, the Shakti. Verse 4 is an explanation on how this being creates. Sattā sphūrti pradhānena srijati, it creates by lending its sentience and existence to everything. Anything that exists is non-separate from Bhagavan and anything that exists is all knowledge.