Distinct individual beings cannot be identified with the material body in which they are located, for they are spiritual souls incarnated within a specific material envelope, which serves as their clothing or vehicle. In truth, every individual being is a spiritual spark, a spiritual soul, a tiny fragment of God, the Supreme Being, Krishna, and the Supreme Father, being full of kindness to his sons, grants them, to a certain extent, the freedom to rule over material nature as they see fit. Just as a father will console his crying child by giving it a toy to satisfy it, the Lord, by His will, manifests the entire material creation to enable misguided beings to exploit their surroundings as they see fit, although they remain subject to the material energy, the Lord's agent.
Essential beings are thus in every way like young children playing on the field of material action, under the watchful eye of the Lord's handmaid, nature. They hold Maya, the material and servant nature of the Lord, to be the sole reality and thus wrongly consider the Absolute Truth, Krishna, to be feminine in nature, as is generally conceived by the worshippers of the goddess Durga. Certainly, the childish conception of materialists cannot rise above the material nature, the servant of the Lord, but the Lord's elder sons, with mature intelligence, know well that the material nature acts under the direction of the Lord, just as a servant follows the orders of the householder.
The various parts of the body, like the senses, proceed from the total material energy and are assembled by the will of Lord Krishna to form the material body, itself designed to enable separate beings to engage in action.
Krishna, the Supreme Personality of Godhead, uses his various energies in the creative work.
When these elements were assembled by the power of Krishna's energy, the galaxy appeared in its final manifestation, through the effect of the primary and secondary causes of creation.
Lord Krishna unfolds through his various energies and multiplies into plenary emanations of his Person.
A cloud sometimes forms in the spiritual sky and covers part of the radiance. This is the primordial principle of matter manifesting material nature, the ultimate totality of matter. The all-embracing material energy, composing the cosmic manifestation.
Then the Lord, in his form as Maha-Visnu, his plenary emanation, reclines on the waters of the cosmic manifestation known as the “Causal Ocean” or “Karana-jala.” During his sleep, Maha-Visnu generates countless galaxies with each of his breaths. These galaxies float scattered across the Causal Ocean and exist only for the duration of Maha-Visnu's breath. He then enters each of the galaxies, where He takes the form of Garbhodakasayi-Visnu and reclines on the serpent-like Avatar Sesa. From His navel emerges the stem of a lotus, and on the blossoming, flower is born Brahma, the master of the galaxy.
Brahma then creates all the forms that the distinct individual beings or distinct spirit souls will assume, according to the desires expressed within that galaxy. He also creates the sun, the moon, and the other celestial beings.