Q: In this task, you are given a paragraph, and your job is to generate comma-separated entities present in the given paragraph. Generate entities from a given passage in such a way that (i) they are present in the paragraph, (ii) they are non-duplicate, (iii) they underwent a state change during the process. Avoid creating entities that (i) aren't present in the process paragraph and (ii) aren't significant. 
A plant dies and withers. The dead plant starts to draw microbes. The microbes break down the material. Forms decay. The resulting material disappears. The plant becomes one with the soil. 
A:
plant ; material ,microbes 