Bhagavatapurana 11.3.4

11.3.4

evaṃ sṛṣṭāni bhūtāni praviṣṭaḥ pañca-dhātubhiḥ /
ekadhā daśadhātmānaṃ vibhajan juṣate guṇān //

4. Having entered into the beings that are so created with the five roots (i. e., Maha Bhutas) the Lord appears as one in the mind and as ten (in the ten Indrias) and makes creatures enjoy the gunas (or is pleased to assign the gunas to Atman).

4. V. Still the Lord enters into bodies created out of the five Bhutas, divides the knowledge into one and ten ways through the organs of sense and physical activity and enjoys only the objects of sense, but is not devoted to propitiating Paramatman.

D. The idea that Brahman Himself enjoys the fruit of Karma through the corporeal body is refuted in this verse. Paramatma creates various bodies with the five grosser Bhutas and fills them each according to the fitness of each jiva and appears in one form as the director of the mind and again as ten as directing the ten organs and still He is in the enjoyment of only the excellent, i.e., the blissful, aspects of all the things, being distinct from the jiva of limited energy who is to experience the fruit of karma.