Prabhupāda: Everything. Sarvam idam khalv idaṁ brahma. Everything is Brahman. But when they are covered, that is called material exis...
Śyāmasundara: Each jīva is...
Prabhupāda: Just as sunshine is not covered, it is called cloudy. But this light, whatever light you are seeing, that is also sunshine. That is not different from the sunshine. And above the cloud, there is bright. So matter means when it is covered by something, it is matter. That covering is unconsciousness. That covering is also created of the sunshine, by the same energy. And then, by the same energy it is dissipated also. So the conclusion is living being, when it is covered by ignorance, that is material.