tatra vāyur gandha-vaho
ghrāṇo nasi jighṛkṣataḥ
The nasal instrument, odor, and the controlling deity of air, smelling, etc., all became manifested simultaneously when the Lord desired to smell. The Vedic mantras confirm this statement in the Upaniṣads’ statement that everything is first desired by the Supreme before the subordinate living entity can act upon it. The living entity can see only when the Lord sees, the living entity can smell when the Lord smells, and so on. The idea is that the living entity cannot do anything independently. He can simply think of doing something independently, but he cannot act independently. This independence in thinking is there by the grace of the Lord, but the thinking can be given shape by the grace of the Lord, and therefore the common saying is that man proposes and God disposes. The whole explanation is on the subject of the absolute dependence of the living entities and absolute independence of the Supreme Lord. Less intelligent persons claiming to be on an equal level with God must first prove themselves to be absolute and independent, and then they must substantiate their claim to being one with God.