sevonmukhe hi jihvādau (Brs. 1.2.234). If you are in service attitude, then beginning from your tongue . . . jihvā, jihvā means tongue. Jihvādau, beginning with tongue. The God realization begins with your tongue and ear. You chant Hare Kṛṣṇa and hear the transcendental name, and gradually you shall realize.
Just like an experienced man knows that there is sun in the sky although it is invisible. Similarly, the actual word, here it is stated, bahūni me vyatītāni janmāni tava cārjuna. So God or the living entities, they're appearing and disappearing. Just try to understand the same example, sun. Sun is always existing, but it is appearing and disappearing. Similarly, we also appear and disappear.
Actually, we are eternal. Both God and the living entities, they are qualitatively one, eternal. Sac-cid-ānanda-vigrahaḥ (Bs. 5.1). Sat means eternity, and cit means full of knowledge, and ānanda means full of joy. These are the qualifications of God and living entity. Therefore we are hankering after pleasure. All people are working hard, day and night, for pleasure. Because by constitution, he is pleasureful, joyful. As soon as there is little hindrance to the process of his joyfulness, he becomes sorry. This is my nature. Sac-cid-ānanda-vigrahaḥ.
But God and the living entity, both being sac-cid-ānanda-vigrahaḥ. Vigraha means form, individuality. So God has form, and you have got also form, I have got also form, everyone has got form. Nityo nityānāṁ cetanaś cetanānām (Kaṭha Upaniṣad 2.2.13). He is the supreme individual personality, and we are subordinate personalities. That is the difference. Otherwise, in quality, God, you and me are all the same. That Kṛṣṇa says.
So far appearance and disappearance is concerned, Arjuna and Kṛṣṇa are on the same level. Bahūni me vyatītāni janmāni (BG 4.5). "My dear Arjuna, I have many, many appearance and disappearance in the past. Similarly, you had also many appearance and disappearances in the past. But the difference is, tāny ahaṁ veda. My appearance and disappearances, I remember everything, past, present, future, everything." Na tvaṁ vettha parantapa: "But you do not." Now, we cannot remember what was . . . what I was in my past life. Neither I know what I am going to be in the next life. But there is. I was in the past, I am in the present, and I shall remain in the future. That is my position.
In the Second Chapter it is said by Kṛṣṇa, "My dear Arjuna, both you and Me and all these kings and soldiers who are assembled here, do not think that they did not exist in the past or they will cease to exist in the future. They existed in the past as individuals, and they are existing at present as individuals, and they will exist in the future also as individuals." This is clearly stated in the Bhagavad-gītā in the Second Chapter. The difference between God and living entity is this: that God knows past, present, future, and I or you do not know past, present and future. That is the difference.