In plain words
Subtle in the atom that is subtle, ever mighty in the mighty thing, shining everywhere as the witness of all, the Ātma itself is Brahman, and Brahman itself becomes the Ātma.
In the subtle He takes on a subtle form. In the vast He is vast in form. Between the subtle and the vast there are differences in shape, but in the infinite power there is oneness alone! These two, the atom and the vast, are inseparably bound together, and each rests on the other. So we must not think of Prakṛti as something separate. Prakṛti itself is the Paramātma; the Paramātma itself is Prakṛti. The five elements in this Prakṛti are the very forms of the Supreme Lord! People have long called this earth ‘Bhūdevatā’. The earth too is a deity! Then water they call ‘Gaṅgā Devatā’. Water too they regard as God Himself. Air they call ‘Varuṇa Deva’. Fire they call ‘Agni Deva’. Space they call ‘Śabda-brahman’. These five elements are nothing but forms of God! We hold these five elements of little account and misuse them on wrong paths. When we misuse them in this way, it amounts to misusing God Himself. So we must set the five elements on the proper path, on the sacred path, and through that we too must become pure.
God alone is master of past, future and present!
God has yet another name. Things that were before birth, what is in the present, things that are yet to come into being in the future: the One who creates them, sustains them and brings them to an end is God alone! He Himself is the Lord who is master of these three! Past, present and future: He Himself is master of these three! That is why, when the people of Āndhra begin a new year, they call it ‘Prabhava’. That is, He Himself is the Prabhu of all!