594 Srimad-Bhagavatam [Canto 2, Ch. 10

Indra, Candra, Varuna, etc., great sages like Bhrgu, Vyasa, Vasistha, etc.,
the inhabitants of the Pitrloka, the inhabitants of the Siddhaloka, the
Caranas, Gandharvas, Vidyadharas, Asuras, Yaksas, Kinnaras, Angels, the
serpentines, the monkey-shaped Kimpurusas, the human beings, the in-
habitants of Matrloka, the demons, Pisacas, ghosts, spirits, lunatics, evil
spirits, good and evil stars, the goblins, the animals in the forest, the birds,
the household animals, the reptiles, the mountains, the moving and
standing living entities, the living entities who are born in embryos, in
eggs, in perspiration and in seeds, and all others who may be in the water,
land and sky, who may be in happiness or in distress or in mixed
happiness and distress, according to past deeds, are all created by the
Supreme Lord.
PURPORT

The varieties of living entities are mentioned in this list, and, with no
exception from the highest topmost planet down to the lowest planet of
the universe, all of them in different species of life arc created by the
Almighty Father Visnu, and therefore no one is independent of the
Supreme Personality of Godhead. In the Bhagavad-gita the Lord therefore
claims all living entities as His offsprings in the following verse:

sarva-yonisu kaunteya mirtayah sambhavanti yah
tasam brahma mahad yonir aham bija-pradah pita
(Bg. 14.4)

The material nature is compared to the mother. Although every living
being is seen to be coming out of the mother’s body, still it is a fact that
the mother is not the ultimate cause of such a birth. The father is the
ultimate cause of birth. Without the father’s seed, no mother can give
birth to a child. Therefore the living beings that are within the innu-
merable universes in different varieties of forms and position are all
born out of the seeds of the Almighty Father, Personality of Godhead,
and only to the man with a poor fund of knowledge does it appear
that they are born out of the material nature. Being under the material
energy of the Supreme Lord, all living entities beginning from Brahma
down to the insignificant ant are manifested in different bodies according
to their past deeds.

The material nature is one of the energies of the Lord (Bg. 7.4). The
material nature is inferior in comparison to the living entities, the superior
nature. The superior nature and inferior nature of the Lord combined
together to manifest the whole universal affairs.
