Logos 30
Contrary to an erroneous belief, however widespread, at the time of creation, God created the 8,400,000 living species, celestial, human, animal and vegetable at the same time, simultaneously.
Some beings directly obtain a human form without undergoing an evolutionary process. Living beings (souls) transmigrate from body to body, but the different forms they take already existed. The spiritual being only changes body just as we change apartment or clothing. There are different categories of apartments: some are luxurious, others simply comfortable, and others even more modest. When an individual moves from one ordinary accommodation to another of high standard, he always remains the same person. But thanks to his financial situation, thanks to his karma, he can now occupy a luxury apartment. The real evolution is not at the level of the physical envelope, but at the level of consciousness.
So, if a spiritual being is born within a lower species, it will have to evolve little by little into the species superior, human even celestial. Of these two energies, life and matter, life or soul, represents the higher, original energy. As for matter, which is the lower energy, it proceeds from life. They exist simultaneously. For the welfare and harmony of all spiritual beings who were to live in the material universe, God gave them all a body according to the karma of each, they were all created by Krishna together at the same time, simultaneously.
Logos 31
In truth, the spiritual soul is at the origin of the existence of the material body of dense matter and it is also, as an active force, which gives it life.
When the carnal envelope is finally destroyed at death, the spark of life, the soul, continues to exist. Two avenues open to it. Either because of her self-interested acts she will have to reincarnate in a body related to her desires and thoughts, or because of her holiness and the service she offers to the Lord, she will return to the kingdom of God. Thus, by the will of the Lord who sees to the good of all beings, the individual soul distinct from God is immediately granted the particular spiritual body which will allow it to taste his divine company according to one or other of the perfections that she will have reached. The one who allows to have the same bodily features as the Lord, the one who allows to live on the same planet as the Lord, the one who allows to enjoy the same opulence as the Lord and the one who allows to live with the Lord, in his divine company.