Bhaktivedanta VedaBase: Śrīmad Bhāgavatam 7.2.43

yathānalo dāruṣu bhinna īyate

yathānilo deha-gataḥ pṛthak sthitaḥ

yathā nabhaḥ sarva-gataḿ na sajjate

tathā pumān sarva-guṇāśrayaḥ paraḥ

SYNONYMS

yathā — just as; analaḥ — the fire; dāruṣu — in wood; bhinnaḥ — separate; īyate — is perceived; yathā — just as; anilaḥ — the air; deha-gataḥ — within the body; pṛthak — separate; sthitaḥ — situated; yathā — just as; nabhaḥ — the sky; sarva-gatam — all-pervading; na — not; sajjate — mix; tathā — similarly; pumān — the living entity; sarva-guṇa-āśrayaḥ — although now the shelter of the modes of material nature; paraḥ — transcendental to material contamination.

TRANSLATION

As fire, although situated in wood, is perceived to be different from the wood, as air, although situated within the mouth and nostrils, is perceived to be separate, and as the sky, although all-pervading, never mixes with anything, so the living entity, although now encaged within the material body, of which it is the source, is separate from it.

PURPORT

In Bhagavad-gītā the Supreme Personality of Godhead has explained that the material energy and spiritual energy both emanate from Him. The material energy is described as me bhinnā prakṛtir aṣṭadhā, the eight separated energies of the Lord. But although the eight gross and subtle material energies — namely, earth, water, fire, air, ether, mind, intelligence and false ego — are stated to be bhinnā, separate from the Lord, actually they are not. As fire appears separate from wood and as the air flowing through the nostrils and mouth of the body appear separate from the body, so the Paramātmā, the Supreme Personality of Godhead, appears separate from the living being but is actually separate and not separate simultaneously. This is the philosophy of acintya-bhedābheda-tattva propounded by Śrī Caitanya Mahāprabhu. According to the reactions of karma, the living being appears separate from the Supreme Personality of Godhead, but actually he is very intimately related with the Lord. Consequently, even though we now seem neglected by the Lord, He is actually always alert to our activities. Under all circumstances, therefore, we should simply depend on the supremacy of the Supreme Personality of Godhead and thus revive our intimate relationship with Him. We must depend upon the authority and control of the Supreme Personality of Godhead.

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His Divine Grace A. C. Bhaktivedanta Swami Prabhupāda, Founder Ācārya of the International Society for Krishna Consciousness