asau gunamayair bhavair
bhunkte bhutesu tad-gunan
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
The Supersoul enters into the bodies of the created beings who are influenced by the modes of material nature and causes them to enjoy the effects of these modes by the subtle mind.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
There are 8,400,000 species of living beings beginning from the highest intellectual being, Brahma, down to the insignificant ant, and all of them are enjoying the material world according to the desires of the subtle mind and gross material body. The gross material body is based on the conditions of the subtle mind, and the senses are created according to the desire of the living being. The Lord as Paramatma helps the living being to get material happiness because the living being is helpless in all respects in obtaining what he desires. He proposes, and the Lord disposes. In another sense, the living beings are parts and parcels of the Lord. They are therefore one with the Lord. In the Bhagavad-gita the living beings in all varieties of bodies have been claimed by the Lord as His sons. The sufferings and enjoyments of the sons are indirectly the sufferings and enjoyments of the father. Still the father is not in any way affected directly by the suffering and enjoyment of the sons. He is so kind that He constantly remains with the living being as Paramatma and always tries to convert the living being towards the real happiness.