‘The living entity can see only when the Lord sees, the living entity can smell only when the Lord smells, and so on.  The idea is that the living entity cannot do anything independently.  He can simply think of doing something independently, but he cannot act independently.  This independence in thinking is there by the grace of the Lord, but the thinking can be given shape by the grace of the Lord, and therefore the common saying is that ‘Man proposes, God disposes’.

‘The whole explanation is  on the absolute dependence of the living entities and the absolute independence of the Supreme Lord’ – SB 2.10.20 Purport

‘Everyone is independent to think or desire, but the fulfillment of one’s desire depends on the Supreme will’ ie. “Man proposes, God disposes’ – SB 3.4 p.442