It is a mistake to identify spirit soul either with the gross matters (earth, water, fire, air and sky) or with the subtle matter (mind, intelligence and ego) because both of them are produced of the External Energy of Godhead. Living entity being the Product of Spiritual Divine Nature or internal Energy of Godhead, Spirit Soul or living entity is qualitatively equivalent with Godhead. It is not therefore possible to manufacture such living being in the laboratory of material science.