Srimad-Bhagavatam: Canto 12 - Chapter 1 - Verse 29

Sanskrit:

विकार: ख्यायमानोऽपि प्रत्यगात्मानमन्तरा ।न निरूप्योऽस्त्यणुरपि स्याच्चेच्चित्सम आत्मवत् ॥ २९ ॥

ITRANS:

vikāraḥ khyāyamāno ’pipratyag-ātmānam antarāna nirūpyo ’sty aṇur apisyāc cec cit-sama ātma-vat

Translation:

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.