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TEACHINGS OF QUEEN KUNTĪ
we all have—is created by material conditions. At the present moment, the entire world is influenced by this Buddhist theory. The actual fact, however, is that matter develops because of the presence of the living force. We can understand this very easily. After a child is born, he grows, and his body develops, but if the child is born dead—if the spirit soul is not present—the body will not develop. Therefore the spirit is the basis for the development of matter, and not vice versa. Why does a dead child not grow? Because the spirit is not present. A tree grows as long as there is life in it. If we sow the small seed of a banyan tree in good soil and favor it with water, it will grow because the spirit soul is present. But if we were to fry such a seed in fire and then sow it, it would fail to grow because the spirit soul would not be there.
Matter grows and develops because of the presence of the spirit soul, and this principle has been followed from the very beginning of the creation. At the beginning of creation the Supreme Spirit entered the universe, and the first living being, Brahmā, was born on a lotus flower grown from the transcendental abdomen of Viṣṇu. Accepting that the lotus on which Brahmā was born is matter, we should understand that it is also grown from spirit. Therefore spirit is the basis of creation.
Because the lotus flower on which Lord Brahmā is born is grown from the navel of Viṣṇu, Lord Viṣṇu is known as Padmanābha. Brahmā is known as  ātma-bhū  because he was begotten directly from the father, Nārāyaṇa, or Viṣṇu, without the contact of mother Lakṣmījī. Lakṣmījī was present near Nārāyaṇa, engaged in the service of the Lord, but still, without contact with Lakṣmījī, Nārāyaṇa begot Brahmā. That is the omnipotency of the Lord. When we want to beget a child, we need the help of a wife because we cannot beget a child alone. But Kṛṣṇa, Lord Viṣṇu, produced Lord Brahmā without the help of His wife, Lakṣmī, although she was present, because He is not dependent on anything. One who foolishly considers Nārāyaṇa to be like other living beings should take a lesson from this.
The Vedic literature forbids one to think that other living beings are on an equal level with Nārāyaṇa.
yas tu nārāyaṇaṁ devaṁ brahma-rudrādi-daivataiḥ samatvenaiva vīkṣeta sa pāṣaṇḍī bhaved dhruvam
Someone has invented the word  daridra-nārāyaṇa , trying to show that Nārāyaṇa has become poor and that the begger who comes to my door to