Text 273] The Lord Instructs Sanatana Gosvami 153
innumerable living entities are conceived. Bhago jivah sa vijfeyah sa Canantyaya
kalpate (Svetasvatara Upanisad 5.9). These living entities are very, very small.
kesagra-sata-bhagasya
satarnsa-sadrsatmakah
jivah sGksma-svardpo ‘yam
sankhyatito hi cit-kanah
“If we divide the tip of a hair into a hundred parts and then take one of these parts
and divide it again into a hundred parts, that very fine division is the size of but
one of the numberless living entities. They are all cit-kana, particles of spirit, not
matter.”

The innumerable brahmdandas, or universes, come from the pores of the Lord’s
body, and innumerable living entities also come from the pores of the transcen-
dental body of the Lord. This is the process of material creation. Without the living
entity, this material nature has no value. Both emanate from the pores of the tran-
scendental body of Lord Maha-Visnu. They are different energies. That is ex-
plained in Bhagavad-gita:

bhamir apo ‘nalo vayuh
kham mano buddhir eva ca
ahankara itiyam me
bhinna prakrtir astadha
“Earth, water, fire, air, ether, mind, intelligence and false ego—all together these
eight comprise My separated material energies.” (Bg. 7.4) The material elements
also come from the body of the Supreme Personality of Godhead, and they are
also a different type of energy. Although the living entities also come from the
Lord's body, they are categorized as a superior energy.
apareyam itas tv anyam
prakrtimm viddhi me param
jiva-bhatarh maha-baho
yayedam dharyate jagat
“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.” (Bg. 7.5) The inferior energy, matter, cannot act
without the superior energy. All these things are very clearly explained in the
Vedas. The materialistic theory that life develops from matter is incorrect. Life and
