There are three eternal existences called tattva. A tattva means an essential existence beyond which you can't break it down anymore. So those three are Brahma, jeev, maya - God, the souls, and maya.
अजामेकां लोहितशुक्लकृष्णां बह्वीः प्रजाः सृजमानां सरूपाः। अजो ह्येको जुषमाणोऽनुशेते जहात्येनां भुक्तभोगामजोऽन्यः॥
Ajāmekāṁ lohitaśhuklakṛiṣhṇāṁ bahvīḥ prajāḥ sṛijamānāṁ sarūpāḥ | Ajo hyeko juṣhamāṇo'nuśhete jahātyenāṁ bhuktabhogāmajo'nyaḥ ||- Shvetashvatar Upanishad 4.5
Shvetashvatar Upanishad says the very same thing using the words, “Aj, aja and ajā.” Aj means unborn. So here Maharaj Ji used the word anādi, no beginning. So God had no beginning, the souls have no beginning, and maya had no beginning. And Shree Maharaj Ji says they are anant, which means no end. They will never cease to exist.
Gita says,
नासतो विद्यते भावो नाभावो विद्यते सत: |
Nāsato vidyate bhāvo nābhāvo vidyate sataḥ
- Gita 2.16
“If something exists, it can never cease to exist. And if something doesn't exist, it can never come into being.”
So even God didn't make souls out of nothing, and He didn't make maya out of nothing. In fact, He never created a single soul, and He never created maya. Whatever souls exist today have existed forever, anādi, and they will continue to exist forever, anant. God never makes new souls, and no soul can never be destroyed and maya is also eternal. So God never made maya.
These three tattva, among the three, none created any of the others. So God didn't create the souls or maya, the souls didn't create maya or God, and maya didn't create the souls or God, because all three have been here forever. God is supreme and one. Souls are unlimited in number and infinitesimal in size, spot existent, and maya is God's power as well and exists since eternity.
Maya is the source of this whole universe. If you break this universe down into more and more and more subtle parts, more subtle than atoms, electrons, or any sub-particle which has ever been discovered, if you keep breaking it down, when you arrive to the point beyond which you can't go any further, that's maya.
So maya is one tattva. Jeev, the souls, is a second tattva. And God, of course, is the third tattva.
