CC Ādi 14.32

māṭira vikāra ghaṭe pāni bhari’ āni
māṭi-piṇḍe dhari yabe, śoṣi’ yāya pāni”
Word for word: 
māṭira — of the dirt; vikāra — transformation; ghaṭe — in the waterpot; pāni — water; bhari’ — filling; āni — I can bring; māṭi — of dirt; piṇḍe — on the lump; dhari — I hold; yabe — when; śoṣi’ — soaking; yāya — goes; pāni — the water.
Translation: 
“In a waterpot, which is a transformation of dirt, I can bring water very easily. But if I poured water on a lump of dirt, the lump would soak up the water, and my labor would be useless.”
Purport: 

This simple philosophy propounded by Śacīmātā, even though she is a woman, can defeat the Māyāvādī philosophers who speculate on oneness. The defect of Māyāvāda philosophy is that it does not accept the variety that is useful for practical purposes. Śacīmātā gave the example that although an earthen pot and a lump of dirt are basically one, for practical purposes the waterpot is useful whereas the lump of dirt is useless. Sometimes scientists argue that matter and spirit are one, with no difference between them. Factually, in a higher sense, there is no difference between matter and spirit, but one should have the practical knowledge that matter, being an inferior state of existence, is useless for our spiritual, blissful life, whereas spirit, being a finer state, is full of bliss. In this connection the Bhāgavatam gives the example that dirt and fire are practically one and the same. From the earth grow trees, and from their wood come fire and smoke. Nevertheless, for heat we can utilize the fire but not the earth, smoke or wood. Therefore, for the ultimate realization of the goal of life, we are concerned with the fire of the spirit, not the dull wood or earth of matter.