In plain words
It is said that God alone is both the material cause and the efficient cause of the universe; it is said that God is perfect, that the Ātma too is perfect, and that Nature too is perfect. In holding all this at once, the argument comes to posit many separate 'perfect' entities. He — that is, God — brings this universe into manifestation entirely from within Himself. But then the doubt naturally arises: 'How did God become these walls, these tables?' That is one line of argument. Another runs: 'God is surely pure — so how did He become these base, evil objects?' Let us examine the answer to this. Man is indeed the very embodiment of the Ātma, and yet he wears a body — is that not so! From one point of view, he himself is no different from this body — is he not! And yet: 'I am the true embodiment of the Ātma; I am not even this body — I am not, indeed.' 'I am not an infant, nor an aged man, nor a woman, nor even a man — I am none of these.' Whatever changes the conditions of this body keep undergoing, the Ātma itself never changes. In a woman's body, in the aged person's body, in the infant's body, and in the man's body alike, the Ātma remains fixed in its own unchanging state alone. In just the same way, the entire universe — Nature in its entirety — may be regarded as God's own infinite body. Having penetrated this whole universe, He exists immanent within all things. He is unchanging: that is, one who admits of no change, one who cannot be changed by anything.