To say that God is the Atma and the Cosmos is as the Body which He operates and lives in, is not correct. To assert that the Atma (God) is eternal and changeless, but the Cosmos which is His Body, can be subject to change and transformation is also not satisfying. What does it signify when it is said, “God is the Upadanakarana, that is, 'the Proximate Cause of the Cosmos'”? 'Proximate Cause' means, the cause which produced the effect. The “effect” is the “cause” in another form. It cannot be separate from the cause. Every effect that we notice is but the cause that has assumed a new form. The Cosmos is the effect, God is the Cause - these statements only stress the fact that the Cosmos is but God in another form.

- Sathya Sai Vahini.

Defect lies in vision, not in creation. So, purify your vision and sanctify your heart. - Baba