The first force plunges the incarnate spiritual being into the cycle of successive rebirths and deaths, with aging and its attendant illnesses.

The second force conditions the incarnate spiritual soul.

The third force governs its existence in matter.

They represent the material manifestations of causes and their effects, as well as the sense of responsibility felt by the being conditioned by material nature, the author of the action. These are the manifestations of material conditioning, and liberation from it constitutes the highest perfection for human beings.

The form of the material cosmos, where and how does it exist?

Master of all energies, Lord Krishna thus creates, by His own power, eternal time, the destiny of all beings, and the particular nature for which they were conceived, then reabsorbs them into Himself, separately.

In truth, the material galaxies where the Supreme Lord allows conditioned souls to act under His tutelage are successively created and then annihilated in an endless cycle.

In reality, material creation is akin to the formation of a cloud floating in the immensity of the sky, and the spiritual world represents this true sky, eternally pervaded by dazzling radiance. Somewhere in this boundless space, the cloud of material creation forms, the aggregate of the 24 material elements that constitute material energy, where the conditioned souls who seek to impose their will against that of God are placed, so that they may give free rein to their aspirations under the tutelage of the external energy, or material energy of the Lord.

Just as the rainy season appears and disappears every year at regular intervals, so it is with creation, which is successively manifested and then annihilated by the sole will of Krishna.

In reality, this cycle of creation and annihilation of the material world is willed by Lord Krishna, the Supreme Personality of Godhead, to allow the souls conditioned by matter to act as they please and thus create their own destiny. Indeed, it is their own respective desires at the time of destruction that determine the conditions in which they will reappear.

All creation, material and spiritual, is a manifestation of the Lord's energy, just as light and heat are the energies of fire. The Lord exists in His impersonal aspect through the deployment of His energies, and thus sustains all of creation. However, as the All-Perfect, He retains a distinct identity, separate from creation, and no one should wrongly conclude that because of His unlimited impersonal manifestations, the personal aspect of God does not exist.