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Śrīmad-Bhāgavatam
[Canto 10, Ch. 3]
Again, there are those who reject the body, regarding it as insubstantial. They are of the same category of fools. One can neither reject the body nor accept it as substantial. The substance is the Supreme Personality of Godhead, and both the body and the soul are energies of the Supreme Godhead, as described by the Lord Himself in  Bhagavad-gītā  (7.4–5):
bhūmīr āpo 'nalo vāyuḥ kham mano buddhīr eva ca ahaṅkāra itīyam me bhinnā prakṛtīr aṣṭadhā
apareyam itas tv anyām prakṛtīm viddhi me parām jīva-bhūtām mahā-bāho yayedam dhāryate jagat
“Earth, water, fire, air, ether, mind, intelligence and false ego—all together these eight comprise My separated material energies. But 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.”
The body, therefore, has a relationship with the Supreme Personality of Godhead, just as the soul does. Since both of them are energies of the Lord, neither of them is false, because they come from the reality. One who does not know this secret of life is described as  abudhaḥ . According to the Vedic injunctions,  aitadātmyam idam sarvam, sarvam khalv idam brahma : everything is the Supreme Brahman. Therefore, both the body and the soul are Brahman, since matter and spirit emanate from Brahman.
Not knowing the conclusions of the  Vedas , some people accept the material nature as substance, and others accept the spirit soul as substance, but actually Brahman is the substance. Brahman is the cause of all causes. The ingredients and the immediate cause of this manifested material world are Brahman, and we cannot make the ingredients of this world independent of Brahman. Furthermore, since the ingredients and the immediate cause of this material manifestation are Brahman, both of