(So two kinds of atoms are coming from Kṛṣṇa. One is the spiritual atom, and the other is the material atom. So spiritual atoms, they are many, many times greater than the material atoms) 



Apareyam: "This is inferior quality, but there is another, superior quality, jīva bhuta, and that is living entity." So two kinds of atoms are coming from Kṛṣṇa. One is the spiritual atom, and the other is the material atom. So spiritual atoms, they are many, many times greater than the material atoms.
And these material atoms is this universal . . ., innumerable universes. Some of the spiritual atoms, when they want to enjoy independently, they are given the chance of enjoying this material atom. So in the material world it is combination of material and spiritual atoms.
In the spiritual world, there is no material atom; everything spirit. That is three-fourth energy, and this is one-fourth energy."
(His Divine Grace A.C.Bhaktivedanta Swami Srila Prabhupada Morning Walk, March 1, 1976, Mayapur)
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