SB-1.2.33-34: The Supersoul enters into the bodies of the created beings who are influenced by the modes of material nature and causes them to enjoy the effects of these modes by the subtle mind.
The Lord as Paramātmā helps the living being to get material happiness because the living being is helpless in all respects in obtaining what he desires. He proposes, and the Lord disposes. In another sense, the living beings are parts and parcels of the Lord. They are therefore one with the Lord. In the Bhagavad-gītā the living beings in all varieties of bodies have been claimed by the Lord as His sons. The sufferings and enjoyments of the sons are indirectly the sufferings and enjoyments of the father. Still the father is not in any way affected directly by the suffering and enjoyment of the sons. He is so kind that He constantly remains with the living being as Paramātmā and always tries to convert the living being towards the real happiness.