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Śrīmad-Bhāgavatam
[Canto 7, Ch. 9]
nidhanam —annihilation;  sthitiḥ —maintenance;  īkṣaṇam —manifestation;  ca —and;  tat —that;  vā —or;  etat —this;  eva —certainly;  vasukālavat —like the quality of being the earth and, beyond that, the subtle element of the earth (smell);  aṣṭi-tarvoḥ —the seed (the cause) and the tree (the effect of the cause).
TRANSLATION
My dear Lord, O Supreme Personality of Godhead, the entire cosmic creation is caused by You, and the cosmic manifestation is an effect of Your energy. Although the entire cosmos is but You alone, You keep Yourself aloof from it. The conception of “mine and yours,” is certainly a type of illusion [māyā] because everything is an emanation from You and is therefore not different from You. Indeed, the cosmic manifestation is nondifferent from You, and the annihilation is also caused by You. This relationship between Your Lordship and the cosmos is illustrated by the example of the seed and the tree, or the subtle cause and the gross manifestation.
PURPORT
In  Bhagavad-gītā  (7.10) the Lord says:
bījaṁ māṁ sarva-bhūtānāṁ viddhi pārtha sanātanam
“O son of Pṛthā, know that I am the original seed of all existences.” In the Vedic literature it is said,  īśāvāsyam idaṁ sarvam, yato vā imāni bhūtāni jāyante  and  sarvaṁ khalv idaṁ brahma . All this Vedic information indicates that there is only one God and that there is nothing else but Him. The Māyāvādī philosophers explain this in their own way, but the Supreme Personality of Godhead asserts the truth that He is everything and yet is separate from everything. This is the philosophy of Śrī Caitanya Mahāprabhu, which is called  acintya-bhedābheda-tattva . Everything is one, the Supreme Lord, yet everything is separate from the Lord. This is the understanding of oneness and difference.
The example given in this regard— vasukālavad aṣṭi-tarvoḥ —is very easy to understand. Everything exists in time, yet there are different