Father Tanner: Now, taking that person, when material things cease, what happens to him?
Prabhupāda: Material things, material and spiritual . . . the living entities, they are spiritual, and the material elements, earth, water, fire, they are also material energy. There are two kinds of energies. Why two kinds? Three kinds of energies. Just like fire has got two kinds of energies, heat and light, similarly, God has got multi-energies. All those multi-energies have been divided into three. One is called internal, another is called external, and the third is called marginal.
So this material world is manifestation of the external and marginal energy. So when the material world ceases to exist or it is dissolved, annihilated, so energy goes back to God. It goes back. Again, when there is creation, the same energy creates, the marginal energy, by the marginal energy and external energy. This is going on. Just like day and night, it is going on. At daytime people are busy. This is creation. At night everyone is sleeping. Similarly, when there is creation, these activities are going on. When there is no creation, it is night, everyone is sleeping.