Although material nature is conducted by the three qualities — sattva-guṇa, rajo-guṇa and tamo-guṇa — nature is not independent. As the Lord says in Bhagavad-gītā (9.10) :

mayādhyakṣeṇa prakṛtiḥ sūyate sa-carācaram hetunānena kaunteya jagad viparivartate

“This material nature is working under My direction, O son of Kuntī, and it is producing all moving and unmoving beings. By its rule this manifestation is created and annihilated again and again.” The different changes in the material world take place as actions and reactions of the three guṇas, but above the three guṇas is their director, the Supreme Personality of Godhead. In the various types of bodies given to the living entities by material nature ( yantrārūḍhāni māyayā ), either sattva-guṇa, rajo-guṇa or tamo-guṇa is prominent. The body is produced by material nature according to the direction of the Supreme Personality of Godhead. Therefore it is said here, yadā sisṛkṣuḥ pura ātmanaḥ paraḥ, indicating that the body is certainly created by the Lord. Karmaṇā daiva-netreṇa: according to the karma of the living entity, a body is prepared under the Supreme Lord’s supervision. Whether the body is of sattva-guṇa, rajo-guṇa or tamo-guṇa, everything is done by the direction of the Supreme Lord through the agency of the external energy ( pṛthak sva-māyayā ). In this way, in different types of bodies, the Lord ( īśvara ) gives directions as Paramātmā, and again, to destroy the body, He employs the tamo-guṇa. This is the way the living entities receive different types of bodies.