Acharya Prashant explains that the divine command or 'Hukam' is not something that can be described or manufactured in the way humans create objects. In the human world, creation involves division and separate entities, but in the divine realm, there is no duality; the commander and the command are one. He clarifies that the divine does not 'make' things through a process but through pure will. Our limited intellect fails to describe this because we attempt to use the coordinates of our worldly experience to define a dimension that is beyond our reach, much like trying to describe a three-dimensional axis using only two-dimensional equations.