Śrīmad-Bhāgavatam · Text 11.22.7
Who is speaking and story frame
परस्परानुप्रवेशात् तत्त्वानां पुरुषर्षभ ।
पौर्वापर्यप्रसङ्ख्यानं यथा वक्तुर्विवक्षितम् ॥ ७ ॥
parasparānupraveśāt
tattvānāṁ puruṣarṣabha
paurvāparya-prasaṅkhyānaṁ
yathā vaktur vivakṣitam
O best among men, because subtle and gross elements mutually enter into one another, philosophers may calculate the number of basic material elements in different ways, according to their personal desire.
Read the purport on Vedabase.ioFrom Canto 10, chapter 14 onward, the translation and purports were completed by Śrīla Prabhupāda's disciples after his departure, and published by the Bhaktivedanta Book Trust.