Prakriti/Māya is a superimposition on Brahman - Paingalopanishat

[V Subrahmanian]

In this Upanishad, at the very beginning of the teaching, it is stated that Māyā / Prakriti is unreal.  First Brahman is mentioned as the one that was the only Tattvam before creation. It is of the nature of ever-free, immutable, Existence, Consciousness, Bliss, Ever Full, Ancient, One only without a second:   

स होवाच याज्ञवल्क्यः सदेव सोम्येदमग्र आसीत् । तन्नित्यमुक्तमविक्रियं सत्यज्ञानानन्दपरिपूर्ण सनातनमेकमेवाद्वितीयं ब्रह्म ॥ २ ॥  Chapter 1.2

Then comes the statement about Prakriti:


तस्मिन् मरुशुक्तिकास्थाणुस्फटिकादौ जलरौप्यपुरुषरेखाऽऽदिवल्लोहितशुक्लकृष्णा गुणमयी गुणसाम्यानिर्वाच्या मूलप्रकृतिरासीत् । तत्प्रतिबिम्बितं यत्तत् साक्षिचैतन्यमासीत् ॥ ३ ॥ 

In It, was like a mirage in the desert, silver in mother-of-pearl, a person in the pillar, or colour, etc., in the crystals, mūlaprakṛti, having in equal proportions the guṇas, red,^[1] white, and black, and being beyond the power of speech. That which is reflected in it is Sākṣi-Caitanya (lit., the witness-consciousness). 

The Upanishad calls Prakriti anirvāchyā.  

The above concept is quite in tune with the Bhāgavatam which, in the very opening verse says 'creation is just an appearance in Brahman.'  And in accordance with the Bhagavadgītā 7.14:

दैवी ह्येषा गुणमयी मम माया दुरत्यया ।
मामेव ये प्रपद्यन्ते मायामेतां तरन्ति ते ॥

Śrī Kṛṣṇa says:
“This divine Māyā of Mine, constituted of the guṇas — sattva, rajas, and tamas — is exceedingly difficult to transcend.
Yet those who take refuge in Me — in My Ātma/Brahma-svarūpa — they cross over this Māyā.”

And again He declares:

Bhagavadgītā 5.29:

भोक्तारं यज्ञतपसां सर्वलोकमहेश्वरम् ।
सुहृदं सर्वभूतानां ज्ञात्वा मां शान्तिमृच्छति ॥

“One who knows Me — the enjoyer of all sacrifices and austerities, the great Lord of all worlds, the friend of all beings — attains śānti (peace, i.e., mokṣa).”

Here, peace is had through knowledge implies that bondage (saṁsāra) arises through ignorance (ajñāna).
The cause of saṁsāra is Māyā, and Māyā is dispelled by jñāna — hence it is jñāna-nivartyam.  That which is dispelled by knowledge is well known to be mithyā in the world, on the analogy of rope-snake, dream, etc. 

Thus we have the Upanishad itself holding Prakriti to be mithyā.  It is in keeping with its own declaration that Brahman is ekam eva advaitīyam.  So, there cannot be anything, including Prakrit, as a second entity apart from Brahman.

One can read the entire Upanishad in English translation here: 

https://www.wisdomlib.org/hinduism/book/thirty-minor-upanishads/d/doc217008.html 

warm regards

subbu