Text 59] Instructions for Civilized Human Beings
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manifestation is created and annihilated again and again.” In this regard, Śrila Madhvācārya gives this note:  durghaṭatvād arthatvena parameśvareṇaiva kalpitam . The background of everything is the Supreme Personality of Godhead, Vāsudeva.  Vāsudevaḥ sarvam iti sa mahātmā sudurlabhaḥ . This can be understood by a  mahātmā  who is perfect in knowledge. Such a  mahātmā  is rarely seen.
TEXT 59
श्वित्यादीनामिहार्थानां छाया न कतमापि हि । न संघातो विकारोऽपि न पृथङ् नान्वितो मृषा॥५९॥
kṣity-ādīnām ihārthānām chāyā na katamāpi hi na saṅghāto vikāro 'pi na pṛthaṅ nānvito mṛṣā
kṣiti-ādīnām —of the five elements, beginning with the earth;  iha —in this world;  arthānām —of those five elements;  chāyā —shadow;  na —neither;  katamā —which of them;  api —indeed;  hi —certainly;  na —nor;  saṅghātaḥ —combination;  vikāraḥ —transformation;  api —although;  na pṛthak —nor separated;  na anvitaḥ —nor inherent in;  mṛṣā —all these theories are without substance.
TRANSLATION
In this world there are five elements—namely earth, water, fire, air and ether—but the body is not a reflection of them, nor a combination or transformation of them. Because the body and its ingredients are neither distinct nor amalgamated, all such theories are insubstantial.
PURPORT
A forest is certainly a transformation of the earth, but one tree does not depend on another tree; if one is cut down, this does not mean that the others are cut down. Therefore, the forest is neither a combination nor a transformation of the trees. The best explanation is given by Kṛṣṇa Himself: