|Chapter 10, Verse 22|

वेदानां सामवेदोऽस्मि देवानामस्मि वासवः।

इन्द्रियाणां मनश्चास्मि भूतानामस्मि चेतना।।10.22।।

ॐ

Transliteration / Meaning

vedānāṁ sāma-vedo ’smi devānām asmi vāsavaḥ
indriyāṇāṁ manaśh chāsmi bhūtānām asmi chetanā

Translation

Of the Vedas I am the Sama Veda; of the demigods I am Indra, the king of heaven; of the senses I am the mind; and in living beings I am the living force [consciousness].

Purport by Srila Prabhupada

The difference between matter and spirit is that matter has no consciousness like the living entity; therefore this consciousness is supreme and eternal. Consciousness cannot be produced by a combination of matter.