aprÄká¹›ta vastu nahe prÄká¹›ta-gocara
veda-purÄṇete ei kahe nirantara
aprÄká¹›ta - spiritual; vastu - substance; nahe - not; prÄká¹›ta - of matter; gocara - within the jurisdiction; veda-purÄṇete - the Vedas and the PurÄṇas; ei - this; kahe - say; nirantara - always.
As stated in the Kaá¹ha Upaniá¹£ad (2.3.9, 12):
na sandṛśe tiá¹£á¹hati rÅ«pam asya
na caká¹£uá¹£Ä paÅ›yati kaÅ›canainam
há¹›dÄ manÄ«á¹£Ä manasÄbhikḷpto
ya etad vidur amá¹›tÄs te bhavanti
naiva vÄcÄ na manasÄ prÄptuá¹ Å›akyo na caká¹£uá¹£Ä
“Spirit is not within the jurisdiction of material eyes, words or mind.â€
Similarly, ÅšrÄ«mad-BhÄgavatam (10.84.13) states:
yasyÄtma-buddhiḥ kuṇape tri-dhÄtuke
sva-dhīḥ kalatrÄdiá¹£u bhauma ijya-dhīḥ
yat-tīrtha-buddhiḥ salile na karhicij
janeṣv abhijñeṣu sa eva go-kharaḥ
“A human being who identifies his body made of three elements with his self, who considers the by-products of his body to be his kinsmen, who considers the land of his birth worshipable, and who goes to a place of pilgrimage simply to take a bath rather than to meet men of transcendental knowledge there is to be considered like an ass or a cow.â€
These are some Vedic statements about spiritual substance. Spiritual substance cannot be seen by the unintelligent, because they do not have the eyes or the mentality to see the spirit soul. Consequently they think that there is no such thing as spirit. But the followers of the Vedic injunctions take their information from Vedic statements, such as the verses from the Kaá¹ha Upaniá¹£ad and ÅšrÄ«mad-BhÄgavatam quoted above..