Devotee: Translation: "All created beings are unmanifest in their beginning, manifest in their interim state, and unmanifest again when they are annihilated. So what need is there for lamentation?"
Prabhupāda: ...believing in the existence of soul. So soul is eternal. So there is nothing, no cause for lamentation, because soul will remain. Even the body is destroyed, there is no cause for lamentation. And those who do not believe that "There is no soul; everything was void in the beginning,..." So in the beginning there was void and in the middle it is manifested. Then again it is void. So void to void, where there is lamentation? This is the argument Kṛṣṇa is giving. Both ways you cannot lament. Then?
Pradyumna: (purport) "Yet even if, for argument's sake, we accept the atheistic theory, there is still no cause for lamentation. Apart from the separate existence of the soul, the material elements remain unmanifested before creation. From this subtle state of unmanifestation comes manifestation. Just as from ether, air is generated; from air, fire is generated; from fire, water is generated; and from water, earth becomes manifested. From the earth, many varieties of manifestations..."
Prabhupāda: This is the process of creation. From ether, then sky, then air, then fire, then water, then earth. This is the process of creation. Yes.
Pradyumna: "Take for example a big skyscraper manifested from the earth. When it is dismantled, the manifestation becomes again unmanifested and remains as atoms in the ultimate stage. The law of conservation of energy remains, but in course of time things are manifested and unmanifested. That is the difference. Then what cause is there for lamentation either in the stage of manifestation or unmanifestation? Somehow or other, even in the unmanifested stage, things are not lost. Both in the beginning and at the end all elements remain unmanifested, and only in the middle are they manifested, and this does not make any real material difference. And if we accept the Vedic conclusion as stated in the Bhagavad-gītā (2.18) (antavanta ime dehāḥ) that these material bodies are perishable in due course of time (nityasyoktāḥ śarīriṇaḥ) but that soul is eternal, then we must remember always that the body is like a dress. Therefore why lament the changing of a dress? The material body has no factual existence in relation to the eternal soul. It is something like a dream. In a dream we may think of flying in the sky or sitting on a chariot as a king, but when we wake up we can see that we are neither in the sky nor seated on the chariot. The Vedic wisdom encourages self-realization and the basis of the nonexistence of the material body. Therefore in either case, whether one believes in the existence of the soul or one does not believe in the existence of the soul, there is no cause for lamentation for loss of the body."