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Šrū Caitanya-caritāmrta
[[Madhya-lijā|Ch 20]]
matter come from the supreme living entity; therefore, being the source of both, that supreme living entity, Kṛṣṇa, is described in  Vedānta-sūtra  as  janmādy asya yataḥ  (1.1), or the original source of everything,  sarva-kāraṇa-kāraṇam . This is further explained in the following verse.
TEXT 274
দৈবাং স্কুভিভধর্মিণ্যাং স্বত্যাং যোনৌ পরঃ পুমান।
আধিত্ত বীর্য  : সাহিত্য মহত্ত্বে হিরণ্যম ।।  ২৭৪
daivāt kṣubhita-dharmiṇyāṁ svasyāṁ yonau paraḥ pumān ādhatta vīryaṁ sā ‘sūta mahat-tattvaṁ hiranmayam
SYNONYMS
daivāt —from time immemorial;  kṣubhita-dharmiṇyām —the material nature, which is subjected to agitation;  svasyām —which belongs to the Supreme as one of His energies;  yonau —in the womb from which the living entity takes his birth;  paraḥ pumān —the Supreme Brahman, the Personality of Godhead;  ādhatta —impregnated;  vīryam —semina;  sā —that material nature;  asūta —produced;  mahattattvam —the total material energy;  hiraṇmayam —the original source for the emanation of varieties of material things.
TRANSLATION
“From time immemorial, after agitating the material nature into three qualities, the Supreme Personality of Godhead places the semina of innumerable living entities within the womb of that material nature. Thus material nature gives birth to the total material energy known as the hiraṇmaya-mahattatva, the original symbolic representation of the cosmic manifestation.’
PURPORT
This is a quotation from  Śrīmad-Bhāgavatam  (3.26.19). Lord Kapila is explaining to His mother the relationship between the Supreme Personality of Godhead and material nature. He is informing her how the Supreme Personality of Godhead is the original cause of the living entities, who emanated from material nature. Over and above the twenty-eight elements of the material creation is the Supreme Personality of Godhead, the cause of all causes. Life comes not from matter but from