The theory of the asuras is that the living entities are born of material nature, or prakṛti, in touch with the puruṣa. This theory also cannot be accepted, because both the material nature and the Supreme Personality of Godhead are eternally existing. Neither the material nature nor the Supreme Personality of Godhead can be born. The Supreme Lord is known as aja, or unborn. Similarly, the material nature is called ajā. Both these terms, aja and ajā, mean “unborn.” Because both the material nature and the Supreme Lord are unborn, it is not possible that they can beget the living entities. But it is accepted in the Vedic literature that as water in contact with air sometimes presents innumerable bubbles, so a combination of the material nature and the Supreme Person causes the appearance of the living entities within this material world. As bubbles in the water appear in different shapes, the living entities also appear in the material world in different shapes and conditions, influenced by the modes of material nature. As such, it is not improper to conclude that the living entities appearing within this material world in different shapes, such as human beings, demigods, animals, birds and beasts, all get their respective bodies due to different desires. No one can say when such desires were awakened in them, and therefore it is said, anādi-karma: the cause of such material existence is untraceable. No one knows when material life began, but it is a fact that it does have a point of beginning because originally every living entity is a spiritual spark. As a spark’s falling onto the ground from a fire has a beginning, so a living entity’s coming to this material world has a beginning, but no one can say when. Even though during the time of dissolution all the conditioned living entities remain merged within the spiritual existence of the Lord, as if in deep sleep, their original desires to lord it over the material nature do not subside. Again, when there is cosmic manifestation, they come out to fulfill the same desires, and therefore they appear in different species of life.
The living entities merged into the Supreme at the time of dissolution are compared to honey. In the honeycomb, the tastes of different flowers are conserved. When one drinks honey, one cannot distinguish what sort of honey has been collected from what sort of flower, but the palatable taste of the honey presupposes that the honey is not homogeneous but is a combination of different tastes. Another example is that although different rivers ultimately mix with the water of the sea, this does not mean that the individual identities of the rivers are thereby lost. Although the water of the Ganges and the water of the Yamunā mix with the water of the sea, the river Ganges and river Yamunā still continue to exist independently. The merging of different living entities into Brahman at the time of dissolution involves the dissolution of different types of bodies, but the living entities, along with their different tastes, remain individually submerged in Brahman until another manifestation of the material world. As the salty taste of seawater and the sweet taste of Ganges water are different and this difference continuously exists, so the difference between the Supreme Lord and the living entities continuously exists, even though at the time of dissolution they appear to merge. The conclusion is, therefore, that even when the living entities become free from all contamination of material conditions and merge into the spiritual kingdom, their individual tastes in relationship with the Supreme Lord continue to exist.
The personified Vedas continued: “Dear Lord, it is therefore our conclusion that all living entities are attracted by Your material energy, and only due to their mistakenly identifying themselves as products of the material nature are they transmigrating from one kind of body to another in forgetfulness of their eternal relationship with You. Because of ignorance, these living entities misidentify themselves in different species of life, and especially when elevated to the human form of life, they identify with a particular class of men, or a particular nation or race or so-called religion, forgetting their real identity as eternal servants of Your Lordship. Due to this faulty conception of life, they are undergoing repeated birth and death. Out of many millions of them, if one becomes intelligent enough by associating with pure devotees, he comes to the understanding of Kṛṣṇa consciousness and comes out of the jurisdiction of the material misconception.”