SB 1.10 - The Lord's desire to give names and forms
Having spoken of the Lord’s situation during the devastation and before the creation, they describe another pastime involving His expansion at the beginning of creation. The Lord, after manifesting the scriptures, desiring to give names and forms to His parts and parcels placed them under the guidance of material nature. By His own potency, material nature is empowered to re-create. The process of creation, maintenance and annihilation goes on perpetually conducted by the external energy of the Lord. The nitya-baddha living beings are under the control of the external energy and at the end of creation all their plans and the plan makers themselves are annihilated. The nitya muktas are eternally liberated souls and are always engaged in the service of the Lord.
Mahā-viṣṇu manifesting the Vedas at the first moment of His breathing followed prakṛti. But this does not mean He is dependent on prakṛti. Engaged in activity under His control, prakṛti is the controller of the jīva, who are also His energies. He follows prakṛti because He desired to make names and forms such as demigods, humans and animals for the jīvas with no names and forms, by creating gross and subtle bodies and imposing them on the jīvas. In order to accomplish performance of karma, jñāna, yoga and bhakti, the Lord created the scriptures before following prakṛti.
By following the Vedic scriptures the conditioned living beings can also get free from the repeated creation and annihilation of the material body and material world. In order to fulfill their desire to lord it over the material energy of material forms and names, the living beings are given a chance for such false enjoyment. The foolish and forgetful living being is always busy with false names and false forms. Modern nationalism is the culmination of such false names and forms. The form of body obtained under certain conditions is taken up as factual, and the name also taken bewilders the conditioned soul into misusing the energy in the name of so many “isms”. People have no interest in the scriptures that offer guidance to come out of the clutches of false names and forms.