Our abilities are endowments from Krishna

Living Entity: I don't believe that God exists.

Krishna: From where your ability to speak this nonsense coming from. Just think.

BG 7.8
raso 'ham apsu kaunteya
prabhāsmi śaśi-sūryayoḥ
praṇavaḥ sarva-vedeṣu
śabdaḥ khe pauruṣaṁ nṛṣu

O son of Kuntī, Arjuna, I am the taste of water, the light of the sun and moon, the syllable oṁ in the Vedic mantras. I am the sound in ether and ability in man.

HARE KRISHNA!!!