Madhvācārya has stated that mother material nature, which is conceived of as the illusory energy, Durgā, has three divisions, namely śrī, bhū and nīlā. She is the illusory energy for those who are weak in spiritual strength because such energies are created energies of Lord Viṣṇu. Although each energy has no direct relationship with the unlimited, they are subordinate to the Lord because the Lord is the master of all energies.
Śrīla Jīva Gosvāmī Prabhu states: “The Padma Purāṇa refers to the eternally auspicious abode of Godhead, which is full in all opulences, including the energies śrī, bhū and nīlā. The Mahā-saṁhitā, which discusses the transcendental name and form of Godhead, also mentions Durgā as the potency of the Supersoul in relationship with the living entities. The internal potency acts in relation with His personal affairs, and the material potency manifests the three modes.” Quoting elsewhere from the revealed scriptures, he states that śrī is the energy of Godhead that maintains the cosmic manifestation, bhū is the energy that creates the cosmic manifestation, and nīlā, Durgā, is the energy that destroys the creation. All these energies act in relation with the living beings, and thus they are together called jīva-māyā.
Ref >> Srila Prabhupada Vani.