One may argue that because this material world is created by the Lord, He is therefore responsible for its condition. Certainly He is indirectly responsible for the creation and maintenance of this material world, but He is never responsible for the different conditions of the living entities. The Lord's creation of this material world is compared to a cloud's creation of vegetation. In the rainy season the cloud creates different varieties of vegetation. The cloud pours water on the surface of the earth, but it never touches the earth directly. Similarly, the Lord creates this material world simply by glancing over the material energy. This is confirmed in the Vedas: "He threw His glance over the material nature, and thus there was creation." In the Bhagavad-gītā it is also confirmed that simply by His transcendental glance over the material nature, He creates different varieties of entities, both movable and immovable, living and dead.
The creation of the material world can therefore be taken as one of the pastimes of the Lord; it is called one of the Lord's pastimes because He creates this material world whenever He desires. This desire of the Supreme Personality of Godhead is also extreme mercy on His part because it gives the conditioned souls another chance to develop their original consciousness and thus go back to Godhead. Therefore no one can blame the Supreme Lord for creating this material world.
From the subject matter under discussion, we can gain a clear understanding of the difference between the impersonalists and the personalists. The impersonal conception recommends merging into the existence of the Supreme, and the voidist philosophy recommends making all material varieties void. Both these philosophies are known as Māyāvāda. Certainly the cosmic manifestation comes to a close and becomes void when the living entities merge into the body of Nārāyaṇa to rest until another creation, and this may be called an impersonal condition, but these conditions are never eternal. The cessation of the variegatedness of the material world and the merging of the living entities into the body of the Supreme are not permanent because the creation will take place again, and the living entities who merged into the body of the Supreme without having developed their Kṛṣṇa consciousness will again appear in this material world when there is another creation. The Bhagavad-gītā confirms the fact that this material world is created and annihilated perpetually and that conditioned souls without Kṛṣṇa consciousness come back again and again, whenever the material creation is manifest. If such conditioned souls take advantage of this opportunity and develop Kṛṣṇa consciousness under the direct instruction of the Lord, then they are transferred to the spiritual world and do not have to come back to the material creation. It is said, therefore, that the voidists and the impersonalists are not very intelligent because they do not take shelter under the lotus feet of the Lord. Because they are less intelligent, these voidists and impersonalists take to different types of austerities, either to attain the stage of nirvāṇa, which means finishing the material conditions of life, or to attain oneness by merging into the body of the Lord. All of them again fall down because they neglect the lotus feet of the Lord.
In the Caitanya-caritāmṛta, the author, Kṛṣṇadāsa Kavirāja Gosvāmī, after studying all the Vedic literature and hearing from all authorities, has given his opinion that Kṛṣṇa is the only supreme master and that all living entities are His eternal servants. His statement is confirmed in the prayers by the personified Vedas. The conclusion is, therefore, that everyone is under the control of the Supreme Personality of Godhead, everyone is serving under the supreme direction of the Lord, and everyone is afraid of the Supreme Personality of Godhead. It is out of fear of Him that activities are rightly executed. Everyone's position is to be subordinate to the Supreme Lord, yet the Lord has no partiality in His view of the living entities. He is just like the unlimited sky; as the sparks of a fire dance in the fire, similarly, all living entities are like birds flying in the unlimited sky of the Supreme Lord. Some of them are flying very high, some are flying at a lower altitude, and some are flying at a still lower altitude. The different birds are flying in different positions according to their respective abilities, but the sky has nothing to do with this ability. In the Bhagavad-gītā the Lord confirms that He awards different positions to different living entities in proportion to their surrender. This proportionate reward by the Personality of Godhead to the living entities is not partiality. Therefore, in spite of the living entities' always being under the control of the Supreme Personality of Godhead in their different positions, spheres and species of life, He is never responsible for their different living conditions. It is foolish and artificial, therefore, to think oneself equal to the Supreme Lord, and it is still more foolish to think that one has not seen God. Everyone is seeing God according to his capacity; the only difference is that the theist sees God as the Supreme Personality, the most beloved, Kṛṣṇa, and the atheist sees the Absolute Truth as ultimate death.