Gopalacampu 1.1.76

1.1.76

heyāṃśānām abhāvāc ca rasarūpaṃ bhavec ca tat | tvag
bījaṃ caiva heyāṃśaṃ kaṭhināṃśaṃ ca yad bhavet | tat
sarvaṃ bhautikaṃ viddhi na hi bhūtamayaṃ hi tat ||

"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."