Hare Krishna Friends,
When we try to connect with the Supreme, then we can understand there is God and I am also there. We have got intimate relationship. That is explained in the Vedas. Two birds are sitting on the same tree. One bird is eating the fruit and the other bird is simply witnessing. The witnessing bird is God, Krsna, and the eating bird is the living entity. So God is witnessing all our activities, and our mental situation. So He orders maya, the external energy, prakrti, that "He requires to be given a body like this," and the material nature gives the living entity a particular type of body, and they are numbering 8,400,000.
H.D.G A. C. Bhaktivedanta Swami Srila Prabhupada