We are not the body that we see ourselves as, but we are all individual spirit soul Jīva who is unborn, eternal, indestructible and unperishable.

avināśi tu tad viddhi
yena sarvam idaṁ tatam
vināśam avyayasyāsya
na kaścit kartum arhati

That which pervades the entire body you should know to be indestructible. No one is able to destroy that imperishable soul.  (Bhagavad Gita 2.17)

God is the Supreme Controller, the Supreme Creator, the Super Soul and all of us, the spirit souls, are His parts and parcels. And Lord Śrī Kṛṣṇa is the Supreme Personality of Godhead.

mamaivāṁśo jīva-loke
jīva-bhūtaḥ sanātanaḥ
manaḥ-ṣaṣṭhānīndriyāṇi
prakṛti-sthāni karṣati

The living entities in this conditioned world are My eternal fragmental parts. Due to conditioned life, they are struggling very hard with the six senses, which include the mind. (Bhagavad Gita 15.7)

Material Nature is the inferior nature, inferior prakṛti of the Supreme Lord. The living entity is the superior prakṛti. Both are predominated, controlled by the Supreme Lord.

apareyam itas tv anyāṁ
prakṛtiṁ viddhi me parām
jīva-bhūtāṁ mahā-bāho
yayedaṁ dhāryate jagat

Besides these, O mighty-armed Arjuna, there is another, superior energy of Mine, which comprises the living entities who are exploiting the resources of this material, inferior nature. (Bhagavad Gita 7.5)

Time is one of the energies of the Lord, hence, it is also eternal. Lord Kṛṣṇa acts through the agency of time to control the world. Due to Kāla-śakti, everything in the material world undergoes six phases of transformation, namely, creation, growth, maturity, production of by-products, decay and finally destruction.

akṣarāṇām a-kāro ’smi
dvandvaḥ sāmāsikasya ca
aham evākṣayaḥ kālo
dhātāhaṁ viśvato-mukhaḥ

Of letters I am the letter A, and among compound words I am the dual compound. I am also inexhaustible time, and of creators I am Brahmā. (Bhagavad Gita 10.33)

Material nature itself is constituted by three qualities: the mode of goodness, the mode of passion and the mode of ignorance. Above these modes there is eternal time, and by a combination of these modes of nature and under the control and purview of eternal time there are activities, which are called karma. These activities are being carried out from time immemorial, and we are suffering or enjoying the fruits of our activities. In every field of life we enjoy the results of our work, or we suffer the results. This is called karma.

karmaṇo hy api boddhavyaṁ
boddhavyaṁ ca vikarmaṇaḥ
akarmaṇaś ca boddhavyaṁ
gahanā karmaṇo gatiḥ

The intricacies of action are very hard to understand. Therefore one should know properly what action is, what forbidden action is and what inaction is. (Bhagavad Gita 4.17)