The soul, not matter, is the cause of all creation; Krishna is the original seed of existence.Listen — Srila Prabhupada Uvaca
Prabhupāda: The [indistinct] Mātājī: [indistinct] Prabhupāda: That, fall down. aṣṭau prakṛtayaḥ proktās traya eva hi tad-guṇāḥ vikārāḥṣoḍaśācāryaiḥ pumān ekaḥ samanvayāt [SB 7.7.22] [The Lord's eight separated material energies, the three modes of material nature and the sixteen transformations [the eleven senses and the five gross material elements like earth and water]—within all these, the one spiritual soul exists as the observer. Therefore all the great ācāryas have concluded that the individual soul is conditioned by these material elements.] So Prahlāda Mahārāja is indicating that by analysis of the body and soul under the process of sāṅkhya-yoga system. One should try to distinguish soul from the body. dehas tu sarva-saṅghāto jagat tasthur iti dvidhā [SB 7.7.23] [There are two kinds of bodies for every individual soul—a gross body made of five gross elements and a subtle body made of three subtle elements. Within these bodies, however, is the spirit soul. One must find the soul by analysis, saying, "This is not it. This is not it." Thus one must separate spirit from matter.] There are two kinds of bodies, moving and not moving. Dehas tu sarva-saṅghāto, this body is combination of all the above elements, the five elements. And the 10 senses and the sense objects in this way 24 elements and one has to analyse which of them are material and which of them are spiritual.
Or which of them is the original cause and which of them are byproducts of them. The original cause is the spirit soul. Without spirit soul... Just like the seed of a tree that is the original source of the tree.
Within that seed the whole tree is there impregnated. When there is facility for growing, the seed fructifies in a big tree. In a big tree. That is the nature study of how the potencies are there in Kṛṣṇa. Sometimes it becomes bewildering how Kṛṣṇa has produced this creation from His body.
So we can study from nature that it is possible. Even a very small seed just like a mustard seed there is a big banyan tree, that potency is there. Now how the material scientists can explain that from a small seed, like a mustard and if you, you get sufficient nursing. Nursing facilities then it will grow into big tree.
Not only big tree it produces many millions of seeds also. A big tree means there are millions of fruits and each fruit has got so many seeds and each seed has got so many seeds. This is the growing of creation [aside:]... What is this? Devotee (1): [indistinct] Prabhupāda: So when Kṛṣṇa says: ahaṁ sarvasya prabhavaḥ mattaḥ sarvaṁ pravartate [Bg 10.8].
So how we can believe that? But those who are mūḍhāḥ, rascals they disagree. How it is possible that Kṛṣṇa has produced such a big gigantic material world it puzzles them. They cannot accommodate in their brain.
Therefore they deny that Kṛṣṇa the original cause of all causes can be perfect. That is their misfortune. dehas tu sarva-saṅghāto jagat tasthur iti dvidhā atraiva mṛgyaḥ puruṣo neti netīty .. [SB 7.7.23] So as we have to find out the soul within this body. Similarly we have to find out the Supreme Cause of all these fields.