We know from the Vedic literatures that this small particle, atomic particle of spiritual spark, takes shelter in the semina of the father, and the father injects the semina in the womb of the mother. Then, if the situation is favorable, then it takes a form of body just like a pea in the first night. That pealike body develops. Then different holes are manifested. They are developed into eyes, ears, mouth and so many holes, nine holes in the body. So anyone can understand that that small particle of atomic portion of a spiritual spark develops this body, big body. Not only human body; all sorts of bodies. Similarly, this whole universe is also a development of the spiritual body of Kṛṣṇa, Paramātmā. So it is not very difficult to understand. The Buddhist theory is that living symptoms are produced by combination of matter.
But from Bhagavad-gītā and other Vedic literature we understand that matter is produced from spirit soul; matter . . . not from the matter the living symptoms are produced. According to Lord Buddha's philosophy, that this body is combination of matter. So when we dismantle the matter, nirvāṇa, then there is no more feelings of pains and pleasure. That is called śūnyavādi.
But we are neither śūnyavādī or nirviśeṣa-vādī. We are saviśeṣa-vādīs. Saviśeṣa-vādi means that the spirit soul has got its form, and this body has got form. Just like dress takes its form because the man has got a form. This body is considered as dress. Vāsāṁsi jīrṇāni yathā vihāya (BG 2.22). We are changing our dresses as much as we change our old dress to new ones.
Old order changes, yielding place to new. So this body, because we, in our spiritual body we have got form—hands and legs—therefore we develop a material body which has got hands, legs, etc. That we can understand very easily. Just like your coat and shirt cannot have hands and legs without you having your hands and legs, similarly, this material body, which is considered as dress, means it has developed on the personal body of the spiritual form. This is called saviśeṣa-vāda.
So the material existence, external feature of the Lord, is the . . . are these eight elements, namely bhūmir āpo 'nalo vāyuḥ khaṁ mano buddhir eva ca (BG 7.4). They are subtle forms. Ahaṅkāra, egotism, mind and intelligence, they are also material. They are not spiritual. One who thinks that mental speculation is spiritual speculation, that is wrong. Here from Bhagavad-gītā we understand the mind is also subtle form of matter. And actually that is so, because we get another body after death according to the mental situation at the time of death.
The mind, intelligence, the subtle body . . . just like at night our subtle body, mind, intelligence works, and we think that we have got a separate body and have gone somewhere else from our house, from our room; we forget this material body. Similarly, after death, my mind and intelligence carry me to another separate body according to my thinking at the time of death. So false ego. This false ego is that "I am something of material product." This is called false ego. Actually, though, ahaṁ brahmāsmi: "I am Brahman."