The goddess Durgā is the superintending deity of this material world, which is made of material elements. The demigods are simply different directors engaged in operating the departments of material activities, and they are under the influence of the same material energy. Kṛṣṇa’s internal potencies, however, have nothing to do with the creation of this cosmic material world. The spiritual world and all spiritual activities are under the direction of the internal, spiritual energy, and such activities are performed by Yogamāyā, the spiritual energy. Yogamāyā is the spiritual or internal energy of the Supreme Personality of Godhead. Those who are interested in being promoted to the spiritual world and engaging in the service of the Lord attain spiritual perfection under the control of Yogamāyā. Those who are interested in material promotion engage in ritualistic religious ceremonies and economic development to develop sense gratification. They ultimately attempt to merge into the impersonal existence of the Lord. Such people generally become impersonalists. They are interested in worshiping Lord Śiva or Goddess Durgā, but their return is one hundred percent materialistic.
Following the example of the gopīs, the devotees sometimes worship the goddess Kātyāyanī, but they understand that Kātyāyanī is an incarnation of Yogamāyā. The gopīs worshiped Kātyāyanī, Yogamāyā, to attain Kṛṣṇa as their husband. On the other hand, it is stated in the Sapta-śatī scripture that a kṣatriya king named Suratha and a rich vaiśya named Samādhi worshiped material nature in the form of Goddess Durgā to attain material perfection. If one tries to mingle the worship of Yogamāyā with Mahāmāyā, considering them one and the same, he does not really show very high intelligence. The idea that everything is one is a kind of foolishness indulged in by those with less brain substance. Fools and rascals say that the worship of Yogamāyā and Mahāmāyā is the same. This conclusion is simply the result of mental speculation, and it has no practical effect. In the material world, sometimes one gives an exalted title to an utterly worthless thing; in Bengal this is known as giving a blind child a name like Padmalocana, which means “lotus-eyed.” One may foolishly call a blind child Padmalocana, but such an appellation does not bear any meaning.
Ref >> Srila Prabhupada Vani.