Explanation:

The work can be converted into inert energy as in the case of conversion of mechanical energy through a turbine into electrical energy. The mutual inter conversion of work and worker (awareness and inert energy) is not denied. When you think deeply, heat is generated on the head indicating the conversion of awareness into inert energy. But for such conversion the existence of brain and nervous system is essential. We have no objection if you say that the awareness (assuming Atman represents awareness) or work is converted into inert energy or space (Akaasha) as per Veda. But, the nervous system is required for the conversion of energy into awareness or vice-versa. Without matter, such nervous system is impossible in the beginning. Now there is no alternative for you to say that the awareness generating the space or inert energy is unimaginable and hence does not require the assistance of nervous system. Thus, there is no other alternative than to introduce unimaginable component in the place of nervous system. Such unimaginable component is called as God by us. Even if you assume the inert energy in the beginning, it cannot generate awareness without the nervous system and thus you cannot imagine inherent awareness in the inert energy itself without the nervous system, which requires matter as the material.