what is the base for creation of universe?

Cosmic Executor (Akshara Brahma)

That which creates, sustains and dissolves the universe is Akshara Brahma. All the physical forces as well as mind and Pranas (the life forces) originate form Akshara Brahma. Scientifically speaking the Akshara Brahma, which is responsible for 'big bang' in the 'cosmic egg' from which the process of creation starts. The motion in particles is imparted by it. As a matter of fact, all the activities in the world are solely due to it. It is thus the preserver of the world. When the Akshara Brahma withdraws its forces, all the motions cease and the universe collapses to a point, the cosmic egg of modern science. That is what we call dissolution. Like the Supreme Being, it is also eternal unchangeable and pervades the whole universe. It functions under the command of the Supreme Being and is and is confined to one-fourth of Him, where the creation, regulation and dissolution of the universe take place.