dravyam karma ca kalas ca
svabhavo jiva eva ca
yad-anugrahatah santi
na santi yad-upeksaya
dravyam -- physical elements; karma -- action; ca -- and; kalah -- time; ca -- also; sva-bhavah jivah -- the living entities; eva -- certainly; ca -- also; yat -- whose; anugrahatah -- by the mercy of; santi -- exist; na -- does not; santi -- exist; yat-upeksaya -- by negligence.