1. Bhagavad-Gita As It Is Chapter 9 Text 7-9
Lord is Neutral.

2. Text 7
sarva-bhütäni kaunteya prakåtià yänti mämikäm 
kalpa-kñaye punas täni kalpädau visåjämy aham
O son of Kunté, at the end of the millennium all material manifestations enter into My nature, and at the beginning of another millennium, by My potency, I create them again.

3. Will of the Supreme Lord
The creation, maintenance and annihilation of this material cosmic manifestation are completely dependent on the supreme will of the Personality of Godhead.
End of Brahma’s life – Cosmic annihilation.
Bahu syäm: "Although I am one, I shall become many."

4. Text 8
prakåtià sväm avañöabhya 
visåjämi punaù punaù 
bhüta-grämam imaà kåtsnam 
avaçaà prakåter vaçät
The whole cosmic order is under Me. Under My will it is automatically manifested again and again, and under My will it is annihilated at the end.

5. Supreme Lord and Material Creation
This material world is the manifestation of the inferior energy of the Supreme Personality of Godhead.
The different species of life are created immediately along with the universe.
After creating different species of life, Lord has no connection with them.
The creation takes place to accommodate the inclinations of the various living entities, and so the Lord does not become involved with it.

6. Text 9
na ca mäà täni karmäëi nibadhnanti dhanaïjaya udäséna-vad äsénam asaktaà teñu karmasu O Dhanaïjaya, all this work cannot bind Me. I am ever detached from all these material activities, seated as though neutral.

7. Lord is neutral…
In the Brahma-saàhitä (5.6) it is stated, ätmärämasya tasyästi prakåtyä na samägamaù: "He is always involved in His eternal, blissful, spiritual activities, but He has nothing to do with these material activities.”
He has control over every minute detail of material activities, He is sitting as if neutral.
The living entities take their different forms in the various species of life according to their past deeds, and the Lord doesn't interfere with them.