
There is no need for a step by step manifestation of the material energy. If Krishna desires He can simply manifest the whole thing …all at once without any difficulty. But we see that Krishna is step by step manifesting the various elements from subtle to gross…out from the universe form ether is manifest and then within that ether sensual perception begins to manifest and sound is there. How then we come down to a more gross level, how then the air manifests from the Supreme Lord and that within air there is touch …so there is sound and touch …and then it comes down to fire…and like this the material elements are gradually becoming manifest until all the five sensual functions are manifest within the material elements.
So Krishna is showing how little by little everything is emanating from Him. It is simply His causeless mercy that the material creation is taking place in this way. It is simply a sign of the compassion of the Supreme Lord, it is simply a manifestation that Lord Krishna is very much interested in the conditioned soul. It is mentioned that Krishna has great interest to deliver the conditioned soul than the conditioned soul has himself to become free from this material entanglement!