"The Supreme Personality of Godhead is thus enjoying in His transcendental eternal form. Is it not astounding that one dares to call the Supreme Lord nonenergetic? The Lord is the controller of all energies, and the living entities are parts and parcels of one of the energies. Therefore there is a gulf of difference between the Lord and the living entities. How then can one say that the Lord and the living entities are one and the same? In the Bhagavad-gītā also the living entities are described as belonging to the superior energy of the Lord. According to the principles of intimate correlation between the energy and the energetic, both of them are nondifferent also. Therefore, the Lord and the living entities are nondifferent as the energy and the energetic.
"Earth, water, fire, air, ether, mind, intelligence and ego are all inferior energies of the Lord, but the living entities are different from all as superior energy. This is the version of Bhagavad-gītā (7.4–5).
"The transcendental form of the Lord is eternally existent and full of transcendental bliss. How then can such a form be a product of the material mode of goodness? Anyone, therefore, who does not believe in the form of the Lord is certainly a faithless demon and as such is untouchable, a not to be seen persona non grata fit to be punished by the Plutonic king.