When creating the material universe, the Lord expands Himself as the Paramatma, or Supersoul, and accepts the creation as His universal body. No material body has any reason for existing without some jiva soul desiring it for his enjoyment, and no jiva can independently maintain a body without the Paramatma accompanying him there for guidance. The Vaishnava acaryas, in their commentaries on the Second Canto of Srimad Bhagavatam, explain that even before Brahma is born from the lotus navel of Garbhodakasayi Vishnu, he first accepts the whole material energy, the mahat-tattva, as his body. Thus Brahma is the jiva embodied by the universe, and Vishnu is the Paramatma who joins him. Brahma must organize the specific manifestations of creation, but he cannot begin to do so until Lord Vishnu expands Himself again into the subtle energy of action -- which is the sutra-tattva, or original vital air -- and also into the creative energy of consciousness, buddhi-tattva.