Vibhuti Vistara Yoga-Bhagavad Gita Chapter 10 [The Infinite Glories of the Ultimate Truth]
Krishna Said > Shaloka: 22
English
Of the Vedas I am the Sama-veda; of the demigods I am Indra; of the senses I am the mind, and in living beings I am the living force [knowledge].
Purport
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.