SB 6.9.34

It is difficult to understand that you, though engaged in pastimes in the spiritual world, without a material shelter, without actions in a material body, without the assistance of the devatās, without material guṇas, create, maintain and destroy the universe made of guṇas, without transformation of your svarūpa, though you are also the material elements. Though you are beyond the guṇas, ātmārāma, enjoying eternally in Vaikuṇṭha, you also play in the material realm by carrying out creation and destruction, by methods difficult for us to understand. That you engage in playing seems to be (iva) difficult to understand. It is easy to understand for intelligent devotees, but difficult to understand for others. Why? You have no shelter, and have not bodily actions. But śruti says that the creator has a form with a thousand heads. You give no regard to assistance from us, the presiding deities of the hand and other sense organs. Though you are the material cause of the universe (ātmanā) you are without transformation. If one accepts vivarta-vāda then it is not astonishing that you are without transformation (since the transformations are illusory). But it is astonishing if one does not accept vivarta-vāda. Gajendra says: namo namas te 'khila-kāraṇāya niṣkāraṇāyādbhuta-kāraṇāya My Lord, you are the cause of all causes, but you have no cause. Therefore you are the astonishing cause of everything. I offer my respectful obeisances unto you. SB 8.3.15 This means that you are astonishing as the cause because you are without transformation though you are the material cause. Though you are without guṇas, you create the universe with guṇas. A potter with guṇas, taking support of a place, using his body, and taking assistance, creates a pot with guṇas by transformation of clay and other materials. But it is difficult to understand how you, without guṇas, without support, without assistance and without a material body, create the universe.