The material bodies, qualities and activities of the spirit soul are created by the material mind. That mind is itself created by the illusory potency of the Supreme Lord, and thus the soul assumes material existence.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
मनः सृजति वै देहान् गुणान् कर्माणि चात्मनः । तन्मनः सृजते माया ततो जीवस्य संसृतिः
manaḥ sṛjati vai dehān guṇān karmāṇi cātmanaḥ | tanmanaḥ sṛjate māyā tato jīvasya saṃsṛtiḥ
SB 12.5.6