In plain words
principles — Īśvara's creation came into being for the sake of the jīva's experience. Īśvara is one whose every desire is already fulfilled — since all the enjoyments in the universe spring forth from him, there is nothing whatsoever that he could want for.
The work of Īśvara's creation is for the sake of the jīva's experience alone, and not for any benefit of his own. 'There is nothing for me to do, O Pārtha, in any of the three worlds, whatsoever.' Since creation is his own very nature, he comes to be called one who delights in līlā. By his power alone all the multitudes of living beings are endowed with caitanya and act. Since he is the bestower of the fruits of karma, he is called the Giver of the Fruits of karma. Karma, devoid of any connection with Parameśvara, cannot bestow its own fruits; being inert, karma cannot assign to itself the judgment, 'this is such-and-such a fruit for this act.' Besides, the wise say that karma is momentary; it is the fruit that accrues after the karma is done. It is not possible to say either when this fruit will accrue, or how far back the vāsanā of that karma dates.
This very matter comes to be called Īśvara's decree, which our Buddhi cannot reach. However many births one takes, one must undergo the fruit of karma; there is no escaping it. There is no room for the question, 'how old is this karma?' — the reason is karma's own beginninglessness. Īśvara, the world, the jīva, karma, and ignorance — none of these has a starting point; they are all said to be beginningless. For that very reason Kṛṣṇa, in the Bhagavad Gītā, declared 'gahanā karmaṇo gatiḥ' — that the course of karma is hard to fathom. The fruits of karma can come to pass even after many births have passed. Therefore Parameśvara, the sole overseer of all karma and the witness of all things, is alone the bestower of the fruit of karma; he alone is worthy of it, and he alone is its lord. Examined from this point of view, it cannot fail to strike one that Īśvara's very existence is bound up with the existence of the jīva; it must be said outright. If jīvas did not exist, Īśvara would not exist either. If there were no son, the very name 'father' would become meaningless. Therefore, that it is for the sake of the jīvas' experience of the fruits of their karma alone that Parameśvara undertakes the work of creation