1084
Śrīmad-Bhāgavatam
[Canto 3, Ch. 26]
gives maintenance and sustenance to the conditioned soul.
Since the living entity is constitutionally part and parcel of the Supreme Personality of Godhead, the Lord is very affectionate to the living entities. Unfortunately, when the living entity is bewildered or illusioned by the external energy, he becomes forgetful of his eternal relationship with the Lord, but as soon as he becomes aware of his constitutional position, then he is liberated. The minute independence of the conditioned soul is exhibited by his marginal position. If he likes, he can forget the Supreme Personality of Godhead and come into the material existence with a false ego to lord it over material nature, but if he likes, he can turn his face to the service of the Lord. The individual living entity is given that independence. His conditional life is ended and his life becomes successful as soon as he turns his face to the Lord, but by misusing his independence he enters into material existence. Yet the Lord is so kind that, as Supersoul, He always remains with the conditioned soul. The concern of the Lord is neither to enjoy nor to suffer from the material body. He remains with the  jīva  simply as sanction-giver and witness so that the living entity can receive the results of his activities, good or bad.
Outside the body of the conditioned soul, the Supreme Personality of Godhead remains as the time factor. According to the  sāṅkhya  system of philosophy, there are twenty-five elements. The twenty-four elements already described plus the time factor make twenty-five. According to some learned philosophers, the Supersoul is included to make a total of twenty-six elements.
TEXT 19
दैवात्सुमितधर्मिष्यां स्वस्यां योनौ परः पुमान्। आधत्त वीर्यं साधत महत्तत्त्वं हिरण्मयम् ॥१९॥
daivāt kṣubhita-dharmiṇyāṁ svasyāṁ yonau paraḥ pumān ādhatta vīryaṁ sāsūta mahat-tattvaṁ hiraṇmayam
daivāt —by the destiny of the conditioned souls;  kṣubhita —agitated;  dharmiṇyām —whose equilibrium of the modes;  svasyām —His own;  yonau —in the womb (material nature);  paraḥ pumān —the Supreme Personality of Godhead;  ādhatta —impregnated;  vīryam —semina (His internal potency);  sā —she (material nature);  asūta —delivered;  mahat-tattvam —the sum total of cosmic intelligence;  hiraṇmayam —known as Hiraṇmaya.