Question: Why did He plan this existence?
Answer: This is the subject matter of the next two–three verses. The reason for doing all this is to manifest in the individual the totality of the Isha, Purusha and Atman; to compress the whole universal transcendental (that which is svyambhu) in the multiplicity of individuals, in every individual. If He had only to manifest Himself fully, it is already done, nothing further is needed; but to work out His totality in every individual, He planned this existence. Let us take an analogy. You must have seen dresses and saris on which small mirrors are sewn. Any individual who stands before these mirrors is fully reflected in every mirror but at a certain angle. To arrive at this kind of effect, you have to create small mirrors and each mirror should be capable of reflecting the whole. If you do not achieve that then you cannot have this effect.
Question: Why does He desire or want to create this effect?
Answer: He has no desire at all. If He had a desire, then He would not be perfect because then there is some imperfection in Him which He wants to cure. He has no desire at all but He is capable of it. He can remain without doing it; He can also do it, He is capable of doing it, and has no need of doing it, in either condition He has delight, therefore, He freely does it.
Question: If He is delightful in either way then why do we go through the thorns of life?
Answer: The real question is why His delight should consist in giving pain to us. This question would arise if you were different from God, He would be in delight while you are in pain and sorrow but that is not the case. There are no two Realities, It is Advaita.
Question: If it is His play with his own self, why do we find it impossible to live and practice it in life?
Answer: The Upanishad says that our real problem in life consists of vidya and avidya. We may say that God is also confronted with vidya and avidya, both created by Him. This world is not created by a mistake as some philosophers believe. The Upanishad says that there is no fall of God. It is God’s plan and there are real steps described as – He is kavi; manishi, paribhuh, it is all pre–planned.