by Śrīla Bhaktisiddhānta Sarasvatī Ṭhākura Prabhupāda
The basic principle is that this animate world is made up of jīvas, and the inanimate world is constituted of matter. Of these, the jīvas have been manifested by The Supreme Lord’s taṭasthā-śakti (intermediary potency), and this phenomenal world has been manifested by His bahiraṅgā-śakti (outward, material potency). He is consequently to be deemed the cause of all causes...