224 Srimad-Bhagavatam [Canto 10, Ch. 3
Again, there are those who reject the body, regarding it as insubstan-
tial. They are of the same category of fools. One can neither reject the
body nor accept it as substantial. The substance is the Supreme Per-
sonality of Godhead, and both the body and the soul are energies of the
Supreme Godhead, as described by the Lord Himself in Bhagavad-gita
(7.4—5):
bhiimir apo ’nalo vayuh
kham mano buddhir eva ca
ahankdra itiyam me
bhinna prakrtir astadha
apareyam itas tv anyaém
prakrtim viddhi me param
Jiva-bhiitam maha-baho
yayedam dharyate 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 abudhah. According
to the Vedic injunctions, aitadatmyam 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 ma-
terial 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 ma-
terial 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
