Chapter 9 verse 10
“Working under My direction, this material energy brings into being all animate and inanimate forms. For this reason, the material world undergoes the changes (of creation, maintenance, and dissolution).”
As illustrated in previous verses, Lord is the creator and protector of both spiritual energy and material energy which manifests in the universe. There are multiple celestial gods appointed to carry out various tasks of creation and sustenance in the universe including Brahma. They are not the Supreme Lord. They execute what He has willed. All beings are created through his material energy, sustained and ultimately dissolved back to his paramatman. This is the absolute TRUTH of Universe.
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