Through the force of Ignorance, Brahma makes the attribute of materiality to invest the Chit or Soul which is immaterial spirit. Materiality, however, is not the true attribute of the Soul.
भूतानां तु विपर्यासं कुरुते भगवानिति। न ह्येतावद् भवेद् गम्यं न यस्मात् प्रभवेत् पुनः॥