“The Supreme Lord is situated in everyone’s heart, O Arjuna, and is directing the wanderings of all living entities, who are seated as on a machine, made of the material energy.” The Lord, as the Supersoul, sits in everyone’s heart and observes the various desires of the individual soul.

The Lord is so merciful that He gives the living entity the opportunity to enjoy varieties of desires in suitable bodies, which are nothing but machines (yantrārūḍhāni māyayā). These machines are manufactured by the material ingredients of the external energy, and thus the living entity enjoys or suffers according to his desires. This opportunity is given by the Supersoul.
Srimad-Bhagavatam 8.1.10