This material nature is working under My direction, O son of Kunti, and it is producing all moving and unmoving beings. By its rule this manifestation is created and annihilated again and again. The different changes in the material world take place as actions and reactions of the three gunas, but above the three gunas is their director, the Supreme Personality of Godhead. In the various types of bodies given to the living entities by material nature (yantrarudhani mayaya), either sattva-guna, rajo-guna or tamo-guna is prominent. The body is produced by material nature according to the direction of the Supreme Personality of Godhead. Therefore it is said here, yada sisrksuh pura atmanah parah, indicating that the body is certainly created by the Lord. Karmana daiva-netrena: according to the karma of the living entity, a body is prepared under the Supreme Lords supervision. Whether the body is of sattva-guna, rajo-guna or tamo-guna, everything is done by the direction of the Supreme Lord through the agency of the external energy (prthak sva-mayaya). In this way, in different types of bodies, the Lord (isvara) gives directions as Paramatma, and again, to destroy the body, He employs the tamo-guna. This is the way the living entities receive different types of bodies.