Paramahamsa Vijnana Yoga-Bhagavad Gita Chapter 7 [Knowledge of the Ultimate Truth]
Krishna Said > Shaloka: 6
Of all that is material and all that is spiritual in this world, know for certain that I am both its origin and dissolution.
Everything that exists is a product of matter and spirit. Spirit is the basic field of creation, and matter is created by spirit. Spirit is not created at a certain stage of material development. Rather, this material world is manifested only on the basis of spiritual energy. This material body is developed because spirit is present within matter; a child grows gradually to boyhood and then to manhood because of that superior energy, spirit soul, being present. Similarly, the entire cosmic manifestation of the gigantic universe is developed because of the presence of the Supersoul, Visnu. Therefore spirit and matter, which combine together to manifest this gigantic universal form, are originally two energies of the Lord, and consequently the Lord is the original cause of everything. A fragmental part and parcel of the Lord, namely, the living entity, may by manipulation of material energy construct a skyscraper, factory or city, but he cannot create matter out of nothing, and he certainly cannot construct a planet or a universe. The cause of the universe is the Supersoul, Krishna, the supreme creator of all individual souls and the original cause of all causes, as the Katha Upanisad confirms: nityo nityanam cetanas cetananam.