The chAndogya Upanishad expresses the conclusion (at the end of the previous part) in an elegantly generalized form as follows:
वाचारम्भणं विकारो नामधेयं मृत्तिकेत्येव सत्यम् ॥ — mantra 6.1.4, chAndogya Upanishad.
[Meaning: All products being just words, a mere name; the clay alone is real.]
In other words, ‘form’ lacks independent reality. While the substance is only one, the forms in which it presents itself could be many.
The world we perceive is an ensemble of forms. Earth is one form, water another; the same applies to fire, air, and space. Together, these constitute the five fundamental elements. Every object—animate creatures, inanimate items, rocks, mountains, and rivers—is a derived form of these primary elements.
For earthenware such as pots, pans, cups, and jars, the underlying root substance is clay. Similarly, gold is the root substance for ornaments like rings, bangles, bracelets, and necklaces; water is the root substance for waves, foam, spume, and spray. Each set of objects appears to have its own distinct material foundation.
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