Gopalacampu 1.1.73

1.1.73

heyāṃśānām abhāvāc ca rasa-rūpaṃ bhavec ca tat |
tvag-bījaṃ caiva heyāṃśaṃ kaṭhināṃśaṃ ca yad bhavet |
tat sarvaṃ bhautikaṃ viddhi na hi bhūtamayaṃ hi tat ||ity ādi |

And because there is an absence of parts to be discarded, that substance must consist solely of rasa. / The rind and the seed are parts to be discarded, as is whatever part is hard. / Know all that [spiritual entity] to be related to the elements [in appearance only], for it certainly does not consist of material elements," and so forth.