Kṛṣṇa creates, maintains and annihilates the whole cosmic manifestation by expanding Himself in different incarnations. Everything is Kṛṣṇa, and everything depends on Kṛṣṇa, but He is not perceived in the material energy, and therefore it is called māyā, or illusion. In the spiritual energy, however, Kṛṣṇa is perceived at every step, in all circumstances. This perfectional stage of understanding is represented by the gopīs. As Kṛṣṇa is always aloof from the cosmic manifestation although it is completely dependent on Him, so a living entity is also completely aloof from his material, conditioned life although the material body has developed on the basis of spiritual existence. In the Bhagavad-gītā the whole cosmic manifestation is accepted as the mother of the living entities, and Kṛṣṇa is the father. As the father impregnates the mother by injecting the living entity within the womb, Kṛṣṇa injects all the living entities into the womb of the material nature. They come out in different bodies according to their different fruitive activities. But in all circumstances, the living entity is aloof from this material, conditioned life.
If we simply study our own bodies, we can understand how a living entity is always aloof from this bodily encagement. Every action of the body takes place by the interactions of the three modes of material nature. We can see at every moment many changes taking place in our bodies, but the spirit soul is aloof from all changes. One can neither create nor annihilate nor interfere with the actions of material nature. The living entity is therefore entrapped by the material body and conditioned in three stages, namely while awake, asleep and unconscious. The mind acts throughout all three conditions of life; the living entity in his sleeping or dreaming condition sees something as real, and when awake he sees the same thing as unreal. It is concluded, therefore, that under certain circumstances he accepts something as real and under other circumstances he accepts the very same thing as unreal. These matters are the subject of study for the empiric philosopher or the sāṅkhya-yogī. To come to the right conclusion, sāṅkhya-yogīs undergo severe austerities and penances, practicing control of the senses and renunciation.