Explanation:

The distinction between the living and non-living items becomes significant in the absence of God. The living jivaatman (jeeva and atman) controls the non-living gross body. According to the will of jeevatman, the gross body moves. But once God enters, this distinction disappears because both jeevatman and the gross body become completely controlled items. The Veda says that God is also the Lord of the souls (Atmeshvaram…). Even in the simile from sutra 111, the female servants control the ornaments in the absence of the king’s daughter, but once she is present, the servants are also controlled like the ornaments.