In the Brihadaranyaka Upanishad, Srishti is explained at the outset itself. “The world existed first as seed, which as it grew and developed took on names and forms. As a razor in its case, or as fire in wood, so dwells the self, the Lord of the universe, in all forms, even to the tips of the fingers. Yet the ignorant do not know Him who remains hidden behind the names and forms.”
In a discourse, Sri Rajagopala Sarma drew attention to the fact that the Srutis are so concerned for the well being of the jiva that they try to help him overcome this ignorance of the self that stands as a great hurdle to spiritual progress.
The fundamental teaching is to reinforce the same non-dual nature of the self that is in the jiva as well as the Ishwara.
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The Supreme Brahman is the antaryami in all creation. When the self is associated with avidya it is known as jiva, and when in association with Maya it is Ishwara. So, Maya and avidya are the adjuncts of the self that appears as Ishwara and Jiva respectively. At the time of Pralaya, Ishwara is not associated with Maya. There is no creation. He is in unmanifest form.
This is the causal or karana sarira of Brahman that is worshipped by great devotees. But not all can rise to this level. So Ishwara also takes the form of the sukshma sarira, known as Hiranyagarbha for the sake of upasana by quite a few devotees. For many others who are still to reach this level, there is the more accessible sthula form of Ishwara, the Virat swaroopa, such as the vision that was revealed to Arjuna. Suppose even this is not possible, Sruti comes down to show how to do upasana of Brahma, Vishnu and Rudra, in their roles of srishti, stiti and laya.