Matter itself has no creative power. When it is manipulated by the living energy, material things are produced. Matter in its crude form is therefore the latent energy of the Supreme Being. Whenever we think of energy, it is natural that we think of the source of energy. For example, when we think of electrical energy, we simultaneously think of the powerhouse where it is generated. Energy is not self-sufficient. It is under the control of a superior living being. For example, fire is the source of two other energies, namely light and heat. Light and heat have no independent existence outside of fire.
Similarly, the inferior and superior energies are derived from a source, which one may call by any name. That source of energy must be a living being with full sense of everything. That supreme living being is the Personality of Godhead, Sri Krishna, or the all-attractive living being.
Ref: Easy Journey to other planets authored by Srila Prabhupada (Founder – Acharya, ISKCON)