Bhagavatapurana 11.28.37

11.28.37

yan nāmākṛtibhir grāhyaṃ pañca-varṇam abādhitam /
vyarthenāpy artha-vādo 'yaṃ dvayaṃ paṇḍita-māninām //

37. V. (The delusion of the mind includes that) also the view whatever is known by name and form, the body of five Bhutas together with various purposes such as *swarga*, is real and that he is a god, he is stout and so on,—both these are in the view of the conceited only a matter of words (praise).

D. The universe which is known in terms of names and forms, constituted of the five Bhutas and thought of in the light of the five defferentiating points, does not vanish before the knowledge of Advaitic position, but it remains a reality, and this is no baseless talk; on the other hand, this is a statement of unqualified truth; for men of real wisdom realise both the Jiva and Paramatman.