SB 7.2.43
yathanalo darusu bhinna iyate
yathanilo deha-gatah prthak sthitah
yatha nabhah sarva-gatam na sajjate
tatha puman sarva-gunasrayah parah
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
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 by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
In Bhagavad-gita 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 bhinna prakrtir astadha, 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 bhinna, 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 Paramatma, 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-bhedabheda-tattva propounded by Sri Caitanya Mahaprabhu. 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.