Prabhupāda: Yes. Material creation, just like bubbles in the ocean. You have seen standing on the bank of the Pacific Ocean, oh, so many thousands of bubbles created in a second, and again thousands of bubbles gone, in a second. Now, who is crying there? "Oh, so many bubbles were created, and they are gone, they are gone, they are gone." (laughter) It's nonsense. (laughs)

So Kṛṣṇa is very nicely giving argument that "If you think there is no soul, it is being manufactured by the interaction of the physical element, so it is just like bubbles in the ocean. So many bubbles are created and destroyed every moment. So what is there cause of lamentation? What is your reason?" Then?

Bhagavad-gītā 2.26
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Los Angeles, December 6, 1968