Although perceived, the transformation of even a single atom of material nature has no ultimate definition without reference to the Supreme Soul. To be accepted as factually existing, something must possess the same quality as pure spirit — eternal, unchanging existence.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
विकारः ख्यायमानोऽपि प्रत्यगात्मानमन्तरा । न निरूप्योऽस्त्यणुरपि स्याच्चेच्चित्सम आत्मवत्
vikāraḥ khyāyamāno'pi pratyagātmānamantarā | na nirūpyo'styaṇurapi syācceccitsama ātmavat
SB 12.4.29