It is when time animates material nature in its neutral state that it begins to produce different varieties of manifestations. Ultimately, then, it can be said that Krishna, God, the Supreme Person, is at the origin of creation. Material nature cannot produce or manifest anything unless it is “fertilized” by God in the form of Time. Through the unfolding of His powers, the Sovereign Lord adjusts all these different elements, remaining within all that is as the Supreme Soul, and outside in the form of time.
As the Supreme Soul, God resides in the heart of all living beings: celestial beings, human beings, animals, and plants.
In truth, the Supreme Soul stands alongside the separate soul and acts as a witness. Outside the body of the incarnate and conditioned soul, the Supreme Lord remains present in the form of time. There are twenty-five elements: the twenty-four material elements plus the factor of time. The Supreme Soul is included among the components of the universe, making a total of twenty-six elements. Even though it remains impossible to stop the relentless action of time on matter, it is nevertheless possible to free oneself from the fear of death by realizing that, as a spiritual soul, distinct from the body, we are beyond the influence of time. The fear that beings experience in the face of death is explained by their false ego, or their identification with their body. All beings fear death. In reality, the soul that each of us truly is does not die because it is immortal, but because of our profound identification with our body, a fear of death develops within us.
Matter is the secondary manifestation of the spiritual element, for matter proceeds from spirit. All material elements originate from the Sovereign Lord, the Supreme Spiritual Being. The body itself is a product of the spiritual soul.
The body owes its existence to the spiritual soul, and is therefore called “the second.” Those who are absorbed in this secondary element, in this later manifestation of spirit, fear death. Conversely, those who firmly believe they are distinct from their bodies have no fear of death, for the spiritual soul, being immortal, does not die. If the soul engages in spiritual activities, particularly devotional service, it is completely freed from the realm of birth and death. Then comes spiritual freedom, or the definitive liberation from all material bodies.