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Śrīmad-Bhāgavatam
[Canto 5, Ch. 12]
TRANSLATION
All of us on the surface of the globe are living entities in different forms. Some of us are moving and some not moving. All of us come into existence, remain for some time and are annihilated when the body is again mingled with the earth. We are all simply different transformations of the earth. Different bodies and capacities are simply transformations of the earth that exist in name only, for everything grows out of the earth and when everything is annihilated it again mingles with the earth. In other words, we are but dust, and we shall but be dust. Everyone can consider this point.
PURPORT
In the  Brahma-sūtra  it is said:  tad-ananyatvam ārabhambhaṇa-śabdādibhyaḥ  (2.1.14). This cosmic manifestation is a mixture of matter and spirit, but the cause is the Supreme Brahman, the Supreme Personality of Godhead. Therefore in  Śrīmad-Bhāgavatam  (1.5.20) it is said:  idam hi viśvam bhagavān ivetaraḥ . The entire cosmic manifestation is but a transformation of the energy of the Supreme Personality of Godhead, but because of illusion, no one can appreciate that God is non-different from the material world. Actually He is not different, but this material world is simply a transformation of His different energies:  parāsya śaktir vividhaiva śrūyate . There are also other versions of this in the  Vedas :  sarvam khalv idam brahma . Matter and spirit are all non-different from the Supreme Brahman, Bhagavān. Lord Śrī Kṛṣṇa confirms this statement in the  Bhagavad-gītā  (7.4):  me bhinnā prakṛtir aṣṭadhā . The material energy is Kṛṣṇa's energy, but it is separated from Him. The spiritual energy is also His energy, but it is not separated from Him. When the material energy is engaged in the service of the Supreme Spirit, so-called material energy is also transformed into spiritual energy, just as an iron rod becomes fire when placed in contact with fire. When we can understand by an analytical study that the Supreme Personality of Godhead is the cause of all causes, our knowledge is perfect. Simply understanding the transformations of different energies is partial knowledge. We must come to the ultimate cause.  Na te viduḥ svārtha gatim hi viṣṇum . The knowledge of those who are not interested in knowing the original cause of all emanations is never perfect knowledge.