The cosmic manifestation visible to the eyes of the conditioned soul is caused by the Absolute Truth, God, the Supreme Person, who uses his specific energies to this end. On the contrary, atheists conclude from their deliberations that the unfolding of the cosmic manifestation is due to material nature. The energy of Absolute Truth manifests itself in three ways, spiritual, material and marginal. Absolute Truth is identical to its spiritual energy. Only the contact of the latter allows the material energy to enter into action; thus the temporary manifestations of matter appear to be active. In the conditioned state, marginal energy living beings are a combination of material and spiritual energy. Marginal energy is originally found under the control of spiritual energy, but under the sway of material energy living things have wandered into oblivion within the material world since time immemorial.

The conditioned state is caused by the misuse of individual independence proper to the spiritual level, because the living being, the embodied soul, thus loses contact with spiritual energy. But when the living being is enlightened by the grace of the Supreme Lord or his pure devotee and feels inclined to return to his normal condition in the service of love, he then finds himself at the most auspicious level, that of knowledge and of eternal bliss. The living being misuses his independence and becomes rebellious to the attitude of eternal service when he independently believes that he is the master of energy rather than energy. This false conception that he has of his existence leads him to want to dominate material nature. Material nature seems to be the complete opposite of spiritual energy. In fact, the first can only act on contact with the second. Originally, the energy of Kṛiṣhṇa is spiritual, but it acts in various ways, such as electricity which can be used for refrigeration or heating according to its various manifestations. Material energy is none other than spiritual energy covered by a veil of illusion, or māyā. Therefore, material energy is not sufficient on its own in action. Kṛiṣhṇa invests her with her spiritual energy and she can then act, just as iron can perform the function of fire after being heated by the latter. Material energy can act only when it is empowered by spiritual energy.

When covered by the cloud of material energy, the living being, also a spiritual energy of God, the Supreme Person, forgets all that has to do with the activities of the spiritual energy and considers all that takes place in material manifestation as a wonder in itself. However, one who becomes absorbed in devotional service with full awareness of God and therefore already finds himself in spiritual energy, can understand that material energy has no independent power; all activity that takes place is due to the competition of spiritual energy.