The central figure of creation and of enjoyment is the Supreme Lord, and the living entities are cooperators. By cooperation they enjoy. The relation is also like that of the master and the servant. If the master is fully satisfied, then the servant is satisfied. Similarly, the Supreme Lord should be satisfied, although the tendency to become the creator and the tendency to enjoy the material world are there also in the living entities because these tendencies are there in the Supreme Lord who has created the manifested cosmic world.
We shall find, therefore, in this Bhagavad-gītā that the complete whole is comprised of the supreme controller, the controlled living entities, the cosmic manifestation, eternal time and karma, or activities, and all of these are explained in this text. All of these taken completely form the complete whole, and the complete whole is called the Supreme Absolute Truth. The complete whole and the complete Absolute Truth are the complete Personality of Godhead, Śrī Kṛṣṇa. All manifestations are due to His different energies. He is the complete whole.