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The Lord Instructs Sanātana Gosvāmī.
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innumerable living entities are conceived.  Bhāgo jīvaḥ sa vijñeyaḥ sa cānantyāya kalpate  ( Śvetāśvatara Upaniṣad  5.9). These living entities are very, very small.
keśāgra-śata-bhāgasya śatāriṅśa-sadṛśātmakaḥ jīvaḥ sūkṣma-svarūpo 'yaṁ saṅkhyātīto hi cit-kaṇaḥ
“If we divide the tip of a hair into a hundred parts and then take one of these parts and divide it again into a hundred parts, that very fine division is the size of but one of the numberless living entities. They are all  cit-kaṇa , particles of spirit, not matter.”
The innumerable  brahmāṇḍas , or universes, come from the pores of the Lord's body, and innumerable living entities also come from the pores of the transcendental body of the Lord. This is the process of material creation. Without the living entity, this material nature has no value. Both emanate from the pores of the transcendental body of Lord Mahā-Viṣṇu. They are different energies. That is explained in  Bhagavad-gītā :
bhūmir āpo ‘nalo vāyuḥ khaṁ mano buddhir eva ca ahaṅkāra itīyaṁ me bhinnā prakrtir aṣṭadhā
“Earth, water, fire, air, ether, mind, intelligence and false ego—all together these eight comprise My separated material energies.” (Bg. 7.4) The material elements also come from the body of the Supreme Personality of Godhead, and they are also a different type of energy. Although the living entities also come from the Lord’s body, they are categorized as a superior energy.
apareyam itas tv anyāṁ
prakṛtiṁ viddhi me parām
jīva-bhūtāṁ mahā-bāho
yayedaṁ dhāryate jagat
“Besides this inferior nature, O mighty-armed Arjuna, there is a superior energy of Mine, which consists of all living entities who are struggling with material nature and are sustaining the universe.” (Bg. 7.5) The inferior energy, matter, cannot act without the superior energy. All these things are very clearly explained in the  Vedas . The materialistic theory that life develops from matter is incorrect. Life and