एकधा दशधात्मानं विभजन्जुषते गुणान् ॥ ४ ॥
vibhajan juṣate guṇān
evam — in the manner just described; sṛṣṭāni — created; bhūtāni — the living beings; praviṣṭaḥ — having entered; pañca-dhātubhiḥ — (created) by the five gross elements (earth, water, fire, air and ether); ekadhā — onefold (as the overseer of the mind); daśadhā — tenfold (as the overseer of the five senses of perception and five organs of action); ātmānam — Himself; vibhajan — dividing; juṣate — He engages (He causes the individual soul to engage); guṇān — with the material modes.
The Supersoul enters the material bodies of the created beings, activates the mind and senses, and thus causes the conditioned souls to approach the three modes of material nature for sense gratification.
The following is a summary of Śrīla Bhaktisiddhānta Sarasvatī Ṭhākura’s commentary on this verse.
The one Supersoul enters the gross material elements (earth, water, fire, air and ether) and uses the activated material mind to subtly divide the sensory activities of the conditioned souls among the five knowledge-acquiring senses (the eyes, ears, nose, tongue and skin) and, by a further gross division, the five working senses (the hands, legs, speech, genitals and anus). Because liberated souls have a strong tendency to serve the Lord, they are not attracted by the dualities of material good and evil. They derive their pleasure through devotion and love for the Supreme Personality of Godhead, who eternally enjoys His own transcendental pastimes beyond the material manifestation.
When the conditioned souls forget their loving relationship with the Supreme Personality of Godhead, they develop illicit desires. Therefore, unable to serve the form, taste, fragrance and other aspects of Lord Viṣṇu, these souls become bound to the bitter fruits of fruitive activities. But if their love of Godhead is somehow or other awakened, the conditioned souls can dovetail all their sensory activities in the service of the Lord’s transcendental pastimes.
Actually, all materialistic activities are most undesirable. But the conditioned soul, under the influence of illusion, sees apparent distinctions between good and bad, pleasing and displeasing, and so on. The Lord, the Supersoul, having entered the collective and individual consciousness of the living entities, knows the heart of everyone. Therefore when a sincere soul aspires for spiritual perfection, the Lord frees him from material bondage and arouses his propensity to serve the Lord of Vaikuṇṭha. Love of Godhead flourishes in the variegated flavors of transcendental enjoyment. In ignorance, however, the conditioned soul considers himself the proper object of service and thus misunderstands the entire existential situation.