BG Chap 9 - The neutral position of the Lord
By His direction, prakṛti (material nature) produces all moving and non moving beings. The Lord first glances upon prakṛti. In accordance with the previous karmas of the jīvas, prakṛti then creates the universe of moving and non moving beings. By this cause of His glance, which considers the positions of the jīvas according to their previous karmas, this universe appears again and again. All the living entities, although born under the glance of the Supreme Lord, take their different bodies according to their past deeds and desires. So the Lord is not directly attached to this material creation. He simply glances over material nature; material nature is thus activated, and everything is created immediately. Because He glances over material nature, there is undoubtedly activity on the part of the Supreme Lord, but He has nothing to do with the manifestation of the material world directly. This example is given in the smṛti: when there is a fragrant flower before someone, the fragrance is touched by the smelling power of the person, yet the smelling and the flower are detached from one another. There is a similar connection between the material world and the Supreme Personality of Godhead; actually He has nothing to do with this material world, but He creates by His glance and ordains. Ordered, expanded and inspired by the Lord, under His direction alone, prakṛti creates the universe and the goals for human beings. Being the doer and being neutral are not contradictory because the Lord rules by His mere presence only. Prakṛti is dependent on His control alone. Without Him, she does not have the power to do anything. In the absence of the authority of the king on his throne, his ministers do not have the power to carry out actions.