Text 33]
The Cause of All Causes
261
understand the process of assembling the parts of the body, namely the senses, the mind and the qualities of the material modes. Every living entity is a spiritual spark, part and parcel of the Supreme Being, and by the kindness of the Lord, for the Father is kind to His sons, the individual living beings are given a little freedom to act according to their will to lord it over the material nature. Just as the father gives some playthings to the crying child to satisfy him, similarly the whole material creation is made possible by the will of the Lord to allow the bewildered living entities to lord it over things as they desire, although under the control of the agent of the Lord. The living entities are exactly like small children playing the material field under the control of the maidservant of the Lord (nature). They accept the  āyā , or the maidservant, as all in all and thus wrongly conceive the Supreme Truth to be feminine (Goddess Durgā, etc.). The foolish, childlike materialists cannot reach beyond the conception of the maidservant, material nature, but the intelligent grown-up sons of the Lord know well that all the acts of material nature are controlled by the Lord, just as a maidservant is under the control of the master, the father of the undeveloped children.
The parts of the body, namely the senses, etc., are the creation of the  mahat-tattva , and when they are assembled by the will of the Lord, the material body comes into existence, and the living entity is allowed to use it for further activities. It is explained as follows.
TEXT 33
तदा संहत्य चान्योन्यं भगवच्छक्तिचोदिताः । मदसन्वमुपादाय चोमयं समृजुह्येदः ॥३३॥
tadā saṁhatya cānyonyaṁ bhagavac-chakti-coditāḥ sad-asattvam upādāya cobhayaṁ sasrjur hy adaḥ
tadā —all those;  saṁhatya —being assembled;  ca —also;  anya —one;  anyam —other;  bhagavat —by the Personality of Godhead;  śakti —energy;  coditāḥ —being applied;  sad-asattvam —primarily and secondarily;  upādāya —accepting;  ca —also;  ubhayam —both;  sasrjuḥ —came into existence;  hi —certainly;  adaḥ —this universe.