मयाऽध्यक्षेण प्रकृतिः सूयते सचराचरम्।हेतुनाऽनेन कौन्तेय जगद्विपरिवर्तते ॥

The Lord presides only as a witness. Nature does everything. By reason of His proximity or presence, Nature sends forth the moving and the unmoving. The prime cause of this creation is Nature. For the movable and the immovable, and for the whole universe, the root cause is Nature itself.Although all actions are done with the help of the light of the sun, yet, the sun cannot become the doer of actions. Even so the Lord cannot become the doer of actions even though Nature does all actions with the help of the light of the Lord.As Brahman illumines Avidya (ignorance), the material cause of this world, It is regarded as the cause of this world. The magnet is ite indifferent although it makes the iron pieces move on account of its proximity. Even so the Lord remains indifferent although He makes Nature create the world.As the Lord and the Witness, He presides over this world which consists of moving and unmoving objects the manifested and the unmanifested wheel round and round.What is the purpose of creation Why has God created this world when He has really no concern with any enjoyment whatsoever This is a transcendental question or Atiprasna. It is therefore irrelevant to ask or to answer this question. You cannot say that God created this world for His own enjoyment because He really does not enjoy anything. He is a mere witness only. (Cf.X.8)