Many religions of the world envision a creator God who has made all forms and vivified all beings, and many of them even go so far as to make this God one who takes a direct interest in the affairs of individuals, responds to prayers, and is responsible for all the Good in the world. At the same time, most of them tend to avoid the implication or conclusion that God is responsible not just for the “good” but also for the “evil” and they then begin to posit the existence of a Devil. In some cases, trying to avoid the implications of both good and evil, some thinkers have considered the world to be a mechanical engine, set up, to be sure, by God, but abandoned to its own operation and mechanism. Others hold that while God is ultimately the creator, we are involved in some kind of illusory play that has no ultimate reality.
The Gita addresses the limitations of each of these approaches by a full embrace of the ultimate theistic conclusion; namely, that the universe is not simply a mechanism independent of God, not something for which the Good is attributable to God, but the evil is not; not an illusion; rather, God indeed is responsible for the creation of the universe, is also transcendent of it, but at the same time, it is created out of His substance, and partakes of His being, and is actively governed, both within each creature and from a transcendent standpoint.
Sri Aurobindo summarizes: “An Absolute who has become all that is by his divine Nature, his effective power of Spirit, he governs all from his transcendence. He is intimately present within every creature and the cause, ruler, director of all cosmic happenings and yet is he far too great, mighty and infinite to be limited by his creation.”
Sri Aurobindo, Essays on the Gita, Second Series, Part I, Chapter 7, The Supreme Word of the Gita, pp. 335-336