SB 12.4.29

vikāraḥ khyāyamāno 'pi
pratyag-ātmānam antarā
na nirūpyo 'sty aṇur api
syāc cec cit-sama ātma-vat

vikāraḥ - the transformation of created existence; khyāyamānaḥ - appearing; api - although; pratyak-ātmānam - the Supreme Soul; antarā - without; na - not; nirūpyaḥ - conceivable; asti - is; aṇuḥ - a single atom; api - even; syāt - it is so; cet - if; cit-samaḥ - equally spirit; ātma-vat - remaining as it is, without change.

Text

Although perceived, the transformation of even a single atom of material nature has no ultimate definition without reference to the Supreme Soul. To be accepted as factually existing, something must possess the same quality as pure spirit — eternal, unchanging existence.

Purport

A mirage of water appearing in the desert is actually a manifestation of light; the false appearance of water is a specific transformation of light. That which falsely appears as independent material nature is similarly a transformation of the Supreme Personality of Godhead. Material nature is the external potency of the Lord.

Srimad Bhagavatam. Canto 12: The Age of Deterioration

Chapter 4: The Four Categories of Universal Annihilation. Text 29

Although perceived, the transformation of even a single atom of material nature has no ultimate definition without reference to the Supreme Soul. To be accepted as factually existing, something must possess the same quality as pure spirit — eternal, unchanging existence.