The energies are not separate from the energetic; therefore the living entity and cosmic manifestation are inseparable truths, part of the Absolute Truth. Such a conclusion regarding the Absolute Truth and the relative truth should be acceptable to any sane man.
The Supreme Absolute Truth has His inconceivable potency, out of which this cosmic manifestation has been produced. In other words, the Supreme Absolute Truth supplies the ingredients, and the living entity and cosmic manifestation are the by-products. In the Taittirīya Upaniṣad it is clearly stated, yato vā imāni bhūtāni jāyante: "The Absolute Truth is the original reservoir of all ingredients, and this material world and its living entities are produced from those ingredients."