BG 9.10

9.10 मया by Me? अध्यक्षेण as supervisor? प्रकृतिः Nature? सूयते produces? सचराचरम् the moving and the unmoving? हेतुना by cause? अनेन by this? कौन्तेय O Kaunteya? जगत् the world? विपरिवर्तते revolves.Commentary The Lord presides only as a witness. Nature does everything. By reason of His proximity or presence? Nature sends forth the moving and the unmoving. The prime cause of this creation is Nature. For the movable and the immovable? and for the whole universe? the root cause is Nature itself.Although all actions are done with the help of the light of the sun? yet? the sun cannot become the doer of actions. Even so the Lord cannot become the doer of actions even though Nature does all actions with the help of the light of the Lord.As Brahman illumines Avidya (ignorance)? the material cause of this world? It is regarded as the cause of this world. The magnet is ite indifferent although it makes the iron pieces move on account of its proximity. Even so the Lord remains indifferent although He makes Nature create the world.As the Lord and the Witness? He presides over this world which consists of moving and unmoving objects the manifested and the unmanifested wheel round and round.What is the purpose of creation Why has God created this world when He has really no concern with any enjoyment whatsoever This is a transcendental estion or Atiprasna. It is therefore irrelevant to ask or to answer this estion. You cannot say that God created this world for His own enjoyment because He really does not enjoy anything. He is a mere witness only. (Cf.X.8)

— vedicscriptures · exposition · source ↗

It is clearly stated here that the Supreme Lord, although aloof from all the activities of the material world, remains the supreme director. The Supreme Lord is the supreme will and the background of this material manifestation, but the management is being conducted by material nature. Kṛṣṇa also states in Bhagavad-gītā that of all the living entities in different forms and species, “I am the father.” The father gives seeds to the womb of the mother for the child, and similarly the Supreme Lord by His mere glance injects all the living entities into the womb of material nature, and they come out in their different forms and species, according to their last desires and activities. All these living entities, although born under the glance of the Supreme Lord, take their different bodies according to their past deeds and desires. So the Lord is not directly attached to this material creation. He simply glances over material nature; material nature is thus activated, and everything is created immediately. Because He glances over material nature, there is undoubtedly activity on the part of the Supreme Lord, but He has nothing to do with the manifestation of the material world directly. This example is given in the smṛti: when there is a fragrant flower before someone, the fragrance is touched by the smelling power of the person, yet the smelling and the flower are detached from one another. There is a similar connection between the material world and the Supreme Personality of Godhead; actually He has nothing to do with this material world, but He creates by His glance and ordains. In summary, material nature, without the superintendence of the Supreme Personality of Godhead, cannot do anything. Yet the Supreme Personality is detached from all material activities.

— vedicscriptures · exposition · source ↗