"Sūta said: In the beginning of the creation, the Lord first expanded Himself in the universal form of the puruṣa incarnation and manifested all the ingredients for the material creation. And thus at first there was the creation of the sixteen principles of material action. This was for the purpose of creating the material universe."

As we read, it is clear that the Lord manifested matter for the purpose of creation, this is also highlighted in the Chandogya Upanishads;

Seyam devataiksata, hantaham imas tisro devata anena jivena tmana nupravisya nama-rupe vyakaravaniti.

“May I enter into these three elements that I have created—fire, water and earth—and through them, may I become further manifold, by means of the triplication of these.” [ Chandogya Upanishad 2.3.2 ]