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Śrīmad-Bhāgavatam
[Canto 10, Ch. 3]
sa eva svaprakṛtyedaṁ sṛṣṭvāgre tri-guṇātmakam tad anu tvaṁ hy apraviṣṭaḥ praviṣṭa iva bhāvyase
saḥ—He (the Supreme Personality of Godhead); eva—indeed; sva-prakṛtyā—by Your personal energy (mayādhyakṣeṇa prakṛtiḥ sūyate sa-carācaram); idam—this material world; sṛṣṭvā—after creating; agre—in the beginning; tri-guṇa-ātmakam—made of three modes of energy (sattva-rajas-tamo-guṇa); tat anu—thereafter; tvam—Your Lordship; hi—indeed; apraviṣṭaḥ—although You did not enter; praviṣṭaḥ iva—You appear to have entered; bhāvyase—are so understood.
TRANSLATION
My Lord, You are the same person who in the beginning created this material world by His personal external energy. After the creation of this world of three guṇas [sattva, rajas and tamas], You appear to have entered it, although in fact You have not.
PURPORT
In  Bhagavad-gītā  (7.4) the Supreme Personality of Godhead clearly explains:
bhūmir āpo 'nalo vāyuḥ khaṁ mano buddhir eva ca ahaṅkāra itīyaṁ me bhinnā prakṛtir aṣṭadhā
This material world of three modes of nature— sattva-guṇa ,  rajo-guṇa  and  tamo-guṇa —is a composition of earth, water, fire, air, mind, intelligence and false ego, all of which are energies coming from Kṛṣṇa, yet Kṛṣṇa, being always transcendental, is aloof from this material world. Those who are not in pure knowledge think that Kṛṣṇa is a product of matter and that His body is material like ours ( avajānanti māṁ mūḍhāḥ ). In fact, however, Kṛṣṇa is always aloof from this material world.