The material bodies, qualities and activities of the ātmā, are created by the material mind. That mind is itself created by māyā. Because of the upādhis, the ātmā assumes material existence. The method of how the covering consisting of the body, made of māyā, is produced is described, in order that it can be destroyed by knowledge. The mind creates the body of the ātmā. yato yato dhāvati daiva-coditaṁ mano vikārātmakam āpa paṣcasu guṇeṣu māyā-raciteṣu dehy asau prapadyamānaḥ saha tena jāyate At the time of death, according to the thinking, feeling and willing of the mind, which is involved in fruitive activities, one receives a particular body. In other words, the body develops according to the activities of the mind. Changes of body are due to the flickering of the mind, for otherwise the soul could remain in its original, spiritual body. SB 10.1.42 And the māyā creates the mind. From all of these upādhis or limitations starting with māyā (tataḥ), saṁsāra of the jīva takes place.