Brahman exists as the all-pervading energy in this phenomenal world. Therefore the Vedas have defined Brahman as formless, impersonal, pure, and so on. But the source of Brahman is an eternal personality who has no material form but who has a transcendental form full of spiritual potencies and all divine qualities. He is the Supreme Personality of Godhead, the embodiment of eternity, knowledge, and bliss. He possesses all six transcendental opulences to an infinite degree, He performs superexcellent divine pastimes, and He alone is to be searched out and known in all the scriptures. The materialistic, fruitive workers make the mistake of thinking that this supreme transcendental personality is mundane, and thus they become degraded into pseudodevotees. And the dry speculators, having been repulsed by the material phenomena in their search for knowledge of the Absolute, think that the transcendental form of the Supreme Personality of Godhead is also repulsive, thus clearly proving that their ascending process of acquiring knowledge is insufficient and inferior. Both these groups are in a pathetic spiritual state. Therefore, to shower His causeless mercy upon them, the Supreme Lord has revealed the truth about Himself and His transcendental potencies in the Bhagavad-gītā.
The above-mentioned eight ingredients make up the material nature, or the Supreme Lord's external potency. These material ingredients—earth, water, fire, air, and so on—are devoid of any free will, and so they are known as the Lord's inferior energy. By contrast, the potency that activates the inferior energy is known as the Lord's superior energy, or spiritual potency. On principle the energy cannot be the enjoyer; nor can one energy enjoy another energy. Energy is the enjoyed, and the energetic is the enjoyer.
The living entities are a product of the Lord's superior, spiritual energy, and so they are superior to earth, water, fire, and so on, which are always devoid of volition. But that does not mean the living entities are on the same platform as the Supreme Lord, who is the absolute controlling principle. It is easy to discern the superiority of spirit over inert matter. The jīva principle is setting into motion and sustaining everything in this material world. And if the jīvas did not try to lord it over the material nature, then there would be no variegatedness in this phenomenal world. The material elements would have remained unchanged if the jīvas had not been inclined to control and enjoy them. Only through the material energies' connection with the conscious living entity can such substances as earth, wood, stone, and iron be orchestrated so as to give rise to huge, opulent buildings, factories, and cities. Matter cannot organize itself.