Everyone has been given, awarded, a certain type of field of activities for sense enjoyment. We want a certain type of body, certain type of sense enjoyment, and Kṛṣṇa gives us the facility through the agency of material nature. Prakṛteḥ kriyamāṇāni guṇaiḥ karmāṇi sarvaśaḥ [Bg. 3.27]. Actually we are dependent. I want something; Kṛṣṇa gives us through the material agent. At the same time, He also accompanies, as a friend. The footnote is there: dvā suparṇā sayujā sakhāyā samānaṁ vṛkṣaṁ pariṣasvajāte tayor anyaḥ pippalaṁ svādv atty anaśnann anyo 'bhicākaśīti. Śruti-mantra. So both the living entity, and the Supersoul is sitting on the same tree. This body is supposed to be the tree, and the heart is supposed to be the nest. And in the nest, as there are two birds, similarly, there is one bird, the living entity, individual, and the Supersoul, both.
One is eating the fruit; the other is simply observing, witnessing. Anumantā upadraṣṭā. Anumantā means "giving order." Just like a child wants to take something, but he also depends on the order of the father. The child is insisting: "Father, I want this." Father says, "No, you don't take it." "I shall touch it. I shall touch the fire." Father says, "No, don't touch it." But he's insisting and crying, so father says, "All right, you touch." Similarly, we create our own fortune and misfortune. Ye yathā māṁ prapadyante tāṁs tathaiva bhajāmy aham [Bg. 4.11]. So the father wants us to do something else, but we want to do something else against the wish of the father. Similarly, Kṛṣṇa wants that everyone of us should surrender unto Him and work according to His direction, but we want to do against His will. Therefore we create our own fortune and misfortune. That is the way.
Prabhupada's lecture - Śrīmad-Bhāgavatam 1.2.32 - Vṛndāvana, November 11, 1972