SB 7.1.10
yada sisrksuh pura atmanah paro
rajah srjaty esa prthak sva-mayaya
sattvam vicitrasu riramsur isvarah
sayisyamanas tama irayaty asau
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
When the Supreme Personality of Godhead creates different types of bodies, offering a particular body to each living entity according to his character and fruitive actions, the Lord revives all the qualities of material nature — sattva-guna, rajo-guna and tamo-guna. Then, as the Supersoul, He enters each body and influences the qualities of creation, maintenance and annihilation, using sattva-guna for maintenance, rajo-guna for creation and tamo-guna for annihilation.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
Although material nature is conducted by the three qualities — sattva-guna, rajo-guna and tamo-guna — nature is not independent. As the Lord says in Bhagavad-gita (9.10):
mayadhyaksena prakrtih
suyate sa-caracaram
hetunanena kaunteya
jagad viparivartate
“This material nature is working under My direction, O son of Kunti, 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 gunas, but above the three gunas is their director, the Supreme Personality of Godhead. In the various types of bodies given to the living entities by material nature (yantrarudhani mayaya), either sattva-guna, rajo-guna or tamo-guna is prominent. The body is produced by material nature according to the direction of the Supreme Personality of Godhead. Therefore it is said here, yada sisrksuh pura atmanah parah, indicating that the body is certainly created by the Lord. Karmana daiva-netrena: according to the karma of the living entity, a body is prepared under the Supreme Lord’s supervision. Whether the body is of sattva-guna, rajo-guna or tamo-guna, everything is done by the direction of the Supreme Lord through the agency of the external energy (prthak sva-mayaya). In this way, in different types of bodies, the Lord (isvara) gives directions as Paramatma, and again, to destroy the body, He employs the tamo-guna. This is the way the living entities receive different types of bodies.