BG Chap 9 - The engagement of the Lord in creation
Having spoken about the maintenance of all beings, the Lord next talks about creation and destruction. All material manifestation enters into the form of the Lord’s prakṛti at the time of destruction and at the time of creation, the Lord creates everything. At the time of Brahmā’s death, all beings enter into the Lord by His will alone. They merge in Him, the cause of prakṛti, which is composed of the three guṇas. Again at the time of creation, the Lord produces the various forms by His will alone. Bahu syām: "Although I am one, I shall become many." This is the Vedic aphorism (Chāndogya Upaniṣad 6.2.3). He expands Himself in this material energy, and the whole cosmic manifestation again takes place.
The whole cosmic order is under Lord Kṛṣṇa. Being situated in His prakṛti, meaning transforming prakṛti into mahat-tattva and other elements by His will alone, the Lord creates the four types of bodies (devas, humans, animals and plants) of the living beings. The Lord being detached is situated in His own energy and creates the bodies according to the power of the impressions of the jīvas’ previous karmas. The different species of life are created immediately along with the universe. Men, animals, beasts, birds—everything is simultaneously created, because whatever desires the living entities had at the last annihilation are again manifested. The creation of the bodies is dependent on the impressions (natures) which are caused by actions (karmas) of the previous lives. This dependency on previous karmas takes place by the will of the Lord alone but the Lord is detached from the whole process of creation. He has no contact with prakṛti nor does He feel exhaustion from doing all this. Everything moves by the will of the Lord and He empowers material nature to carry out all activities in the material world.