Life is the original source of everything, both matter and life. The body is coming from life, and the soul is coming from life, the supreme life, Kṛṣṇa. Kṛṣṇa says, mamaivāṁśo jīva-bhūtaḥ (BG 15.7): "These living entity, they are part and parcel of Me." So Kṛṣṇa is the supreme life. Therefore He says, ahaṁ sarvasya prabhavo mattaḥ sarvaṁ pravartate (BG 10.8). So Kṛṣṇa is the source of both life and matter. There are two energies. One is superior energy; another, it is inferior energy. The material elements, they are inferior energy, and the superior energy—jīva-bhūtāṁ mahā-bāho yayedaṁ dhāryate jagat (BG 7.5). So how you can say jagad āhur anīśvaram (BG 16.8)? How you can say that without the control of the Supreme Lord this material world has come into being? There is no sufficient reasoning.
They say because they are not very intelligent. Therefore Kṛṣṇa says mūḍha. Mūḍha. That is stated in the Seventh Chapter. Na māṁ duṣkṛtino mūḍhāḥ prapadyante narādhamāḥ (BG 7.15). Those who are duṣkṛtina . . . duṣkṛtina means very intelligent, but the intelligence is being misused in mischief-mongering. They are called duṣkṛtina. Kṛti. Kṛti means very nice brain, but duṣkṛti—the brain is used for creating misgivings. They will explain like that. But we should be very much careful not to become their victim. So although the atheists say there is no God, jagad āhur anīśvaram (BG 16.8), but we are convinced that God is the origin—janmādy asya yataḥ (SB 1.1.1)—of both matter and spirit.