When Lord Śiva was present, his wife, Durgā, was also there. Durgā works in cooperation with the Supreme Personality of Godhead in creating the cosmic manifestation. The Lord says in Bhagavad-gītā (9.10), mayādhyakṣeṇa prakṛtiḥ sūyate sacarācaram: "The material energy [prakṛti] works under My direction, O son of Kuntī, and is producing all moving and unmoving beings." Prakṛti is Durgā.
sṛṣṭi-sthiti-pralaya-sādhana-śaktir ekā
chāyeva yasya bhuvanāni bibharti durgā
[Bs. 5.44]
The entire cosmos is created by Durgā in cooperation with Lord Viṣṇu in the form of kāla, time. Sa īkṣata lokān nu sṛjā. Sa imāḻ lokān asṛjata. This is the version of the Vedas (Aitareya Upaniṣad 1.1.1-2). Māyā happens to be the wife of Lord Śiva, and thus Lord Śiva is in association with māyā, but Lord Viṣṇu here assures Lord Śiva that this māyā will no longer be able to captivate him.
(Srimad Bhagavatam-----8:12:40-----purport).

Nondevotees factually appreciate the wonderful creation of material nature, but they cannot appreciate the intelligence and energy of the Supreme Personality of Godhead, who is behind this material creation. Śrīpāda Rāmānujācārya, however, refers to a sūtra from the Aitareya Upaniṣad (1.1.1), ātmā vā idam agra āsīt, which points out that the supreme ātmā, the Absolute Truth, existed before the creation. One may argue, “If the Supreme Personality of Godhead is completely spiritual, how is it possible for Him to be the origin of creation and have within Himself both material and spiritual energies?” To answer this challenge, Śrīpāda Rāmānujācārya quotes a mantra from the Taittirīya Upaniṣad (3.1) that states:
yato vā imāni bhūtāni jāyante yena jātāni jīvanti yat prayanty abhisaṁviśanti
This mantra confirms that the entire cosmic manifestation emanates from the Absolute Truth, rests upon the Absolute Truth and after annihilation again reenters the body of the Absolute Truth, the Supreme Personality of Godhead. The living entity is originally spiritual, and when he enters the spiritual world or the body of the Supreme Lord, he still retains his identity as an individual soul. In this connection Śrīpāda Rāmānujācārya gives the example that when a green bird enters a green tree it does not become one with the tree: it retains its identity as a bird, although it appears to merge with the greenness of the tree.
(Sri Caitanya Caritamrta-----1:7:121-----purport).

Śrīla Bhaktivinoda Ṭhākura states in his Amṛta-pravāha-bhāṣya that according to the injunction of the Upaniṣads (“the Supreme Absolute Truth is He from whom everything emanates”), it is understood that the whole cosmic manifestation emanated from Brahman, the Supreme Absolute Truth. The creation subsists by the energy of the Supreme Brahman and, after annihilation, merges into the Supreme Brahman. From this we can understand that the Absolute Truth can be categorized in three cases—ablative, instrumental and locative. According to these three cases, the Absolute Truth is positively personified. In this connection, Śrīla Bhaktisiddhānta Sarasvatī quotes the Aitareya Upaniṣad(1.1.1): ātmā vā idam eka evāgra āsīn nānyat kiñcana miṣat sa īkṣata lokān nu sṛjā iti.
(Sri Caitanya Caritamrta-----2:6:144-----purport).

It was reputed that there was no limit to the bodily strength of Pūrṇaprajña, Madhvācārya. There was a person named Kaḍañjari who was famed for possessing the strength of thirty men. Madhvācārya placed the big toe of his foot upon the ground and asked the man to separate it from the ground, but the great strong man could not do so even after great effort. Śrīla Madhvācārya passed from this material world at the age of eighty while writing a commentary on the Aitareya Upaniṣad.
(Sri Caitanya Caritamrta-----2:9:245-----purport).

The word prakṛti-sparśana is explained in the Caitanya-caritāmṛta in reference to the way the living entities come in contact with dull matter. The glancing is performed by Mahā-Viṣṇu: sa aikṣata lokān nu sṛjā iti. (Aitareya Upaniṣad 1.1.1) In the conditioned stage we impregnate according to the bodily conception—that is, by sexual intercourse—but the Supreme Lord does not need sexual intercourse to impregnate.
(Sri Caitanya Caritamrta-----2:20:273-----purport).

The Supreme Personality of Godhead, who is just like the sun, profusely distributes His energies while situated beyond the cloud of this material cosmic manifestation. He is the master of masters, and He is the Supreme of the supremes. He is known as the greatest Lord, the Personality of Godhead. His energies and potencies are multiple and variously distributed. It is also stated that Viṣṇu is the Supreme and that saintly persons are always anxious to see His lotus feet (Ṛg Veda 1.22.20). In theAitareya Upaniṣad it is also stated that the cosmic manifestation came about when the Lord glanced over material nature (1.1.1-2). This is also verified by the Praśna Upaniṣad (6.3).
(Teachings of Lord Caitanya).

In the Chāndogya Upaniṣad (5.2.3), it is said that when the Supreme Personality of Godhead desires to become many, He turns over material nature. As also confirmed in Aitareya Upaniṣad (1.1), sa aikṣata: "The Lord glanced at material nature." The cosmic manifestation did not exist before His glance; therefore His glance is not materially contaminated. His seeing power existed before the material creation; therefore His body is not material. His thinking, feeling and acting are all transcendental. In other words, it should be concluded that the mind by which the Lord thinks, feels and wills is transcendental, and the eyes by which He glances over material nature are also transcendental. Since His transcendental body and all His senses existed before the material creation, the Lord also has a transcendental mind and transcendental thinking, feeling and willing. This is the conclusion of all Vedic literature.
(Teachings of Lord Caitanya).