(Prabhupada's lecture - Śrīmad-Bhāgavatam 1.15.42 - Los Angeles, December 20, 1973)
So as this body is created by my energy, my subtle energy and my gross energy... It is also... The whole energy... I am also emanation from God. The total energy is God. I am fragment, fragment energy, but still, I have got the same function. Just like I am put into the womb of the mother through the semina of the father. Now, according to my energy, I have placed into a suitable condition. If I have worked for becoming dog, then through the semina of the dog I am put into the womb of a dog mother. And if I have worked as a god, then through the semina of the father, I am put into the womb of a mother. So in this way, my conservation of energy worked there, the supply is there, and I form the body. This body is formed... This is creation.
So as my body is formed, similarly, this whole universal body is formed. That is creation. They do not understand. They are so rascal that they do not understand that creation is a fact, and the original creator is God. So in the scriptures, "God created this world," that is fact, but unfortunately, they do not know how it is created. Lack of knowledge. So that is explained here, tritve hutvā ca pañcatvam, how things are developing. From the spirit soul there is total material energy. Energy is coming. The conservation of energy is the spirit soul. Where is the difficulty to understand? That is permanent, avyaya.