This is a follow-up to the previous post, which discussed the nature of space in Śrimad Bhāgavatam (SB). The goal of this one is to describe the ideas of “manifest” and “unmanifest” states of matter. Matter in the Śrimad Bhāgavatam (and indeed in many other Vedic literatures) is described as originating in an “unmanifest” form, which essentially means that it cannot be known and observed, although it exists. From this “unmanifest” state, a “manifest” state of matter is produced, which can be known and observed. This post discusses how we must understand these states of matter, and how this understanding is related to the observer’s knowledge.