118
Śrīmad-Bhāgavatam
[Canto 7, Ch. 13]
īśvaraḥ sarva-bhūtānāṁ hṛd-deśe 'rjuna tiṣṭhati bhrāmayan sarva-bhūtāni yantrārūḍhāni māyayā
The Lord is situated in everyone's heart, and as one desires, the Lord gives one various types of bodies, which are like machines. Riding on such a machine, the living entity wanders throughout the universe, under the control of material nature and its modes. Thus the living being is not at all free to act, but is fully under the control of material nature, which is fully under the control of the Supreme Personality of Godhead.
As soon as a living entity is victimized by material desires to lord it over material nature, he is subjected to the control of material nature, which is supervised by the Supreme Soul. The result is that one again and again makes plans and is baffled, but as foolish as he is he cannot see the cause of his bafflement. This cause is distinctly stated in  Bhagavad-gītā : because one has not surrendered to the Supreme Personality of Godhead, he must work under the control of material nature and its stringent laws ( daivī hy eṣā guṇamayī mama māyā duratyayā ). The only means of becoming free from this entanglement is to surrender to the Supreme Lord. In the human form of life, the living entity must accept this instruction from the Supreme Person,  Kṛṣṇa :  sarva-dharmān parityajya mām ekaṁ śaraṇaṁ vraja . "Do not plan to achieve happiness and drive away distress. You will never be successful. Simply surrender unto Me." Unfortunately, however, the living entity does not accept the Supreme Lord's clearly stated instructions from  Bhagavad-gītā , and thus he becomes a perpetual captive of the laws of material nature.
Yajñārthāt karmaṇo 'nyatra loko 'yaṁ karma-bandhanaḥ : if one does not act for the satisfaction of  Kṛṣṇa , who is known as  Viṣṇu  or  Yajña , he must be entangled in the reactions of fruitive activities. These reactions are called  pāpa  and  puṇya —sinful and pious. By pious activities one is elevated to the higher planetary systems, and by impious activities one is degraded to lower species of life, in which he is punished by the laws of nature. In the lower species of life there is an evolutionary process, and when the term of the living entity's imprisonment or punishment in the lower species is finished, he is again offered a human form and given a chance to decide for himself which way he should plan.