Text 11] The Supreme Lord Is Equal to Everyone
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PURPORT
Although material nature is conducted by the three qualities— sattva-guṇa ,  rajo-guṇa  and  tamo-guṇa —nature is not independent. As the Lord says in  Bhagavad-gītā  (9.10):
mayādhyakṣeṇa prakṛtiḥ sūyate sa-carācaram hetunānena kaunteya jagad viparivartate
“This material nature is working under My direction, O son of Kunti, and it is producing all moving and unmoving beings. By its rule this manifestation is created and annihilated again and again.” The different changes in the material world take place as actions and reactions of the three  guṇas , but above the three  guṇas  is their director, the Supreme Personality of Godhead. In the various types of bodies given to the living entities by material nature ( yantrārūḍhāni māyayā ), either  sattva-guṇa ,  rajo-guṇa  or  tamo-guṇa  is prominent. The body is produced by material nature according to the direction of the Supreme Personality of Godhead. Therefore it is said here,  yadā siṣṛkṣuḥ pura ātmanaḥ paraḥ , indicating that the body is certainly created by the Lord.  Karmaṇā daiva-netreṇa : according to the  karma  of the living entity, a body is prepared under the Supreme Lord’s supervision. Whether the body is of  sattva-guṇa ,  rajo-guṇa  or  tamo-guṇa , everything is done by the direction of the Supreme Lord through the agency of the external energy ( pṛthak sva-māyayā ). In this way, in different types of bodies, the Lord ( īśvara ) gives directions as Paramātmā, and again, to destroy the body, He employs the  tamo-guṇa . This is the way the living entities receive different types of bodies.
TEXT 11
कालं चरन्तं सृजतीश आश्रयं । प्रधानपुम्भ्यां नरदेव सत्यकृत् ॥११॥
kālam carantam sṛjatīśa āśrayam pradhāna-pumbhyām nara-deva satya-kṛt