"The energy of the living entities is technically called kṣetrajña energy. This kṣetrajña-śakti, although equal in quality with the Lord, becomes overpowered by material energy out of ignorance and thus suffers all sorts of material miseries. In other words, the living entities are located in the marginal energy between the superior (spiritual) and inferior (material) energies, and in proportion to the living being's contact with either the material or spiritual energies, the living entity is situated in proportionately higher and lower levels of existence.
"The Lord is beyond the inferior and marginal energies as above mentioned, and His spiritual energy is manifested in three different phases: as eternal existence, eternal bliss and eternal knowledge. As far as eternal existence is concerned, it is conducted by the sandhinī potency; similarly, bliss and knowledge are conducted by the hlādinī and saṁvit potencies respectively. As the supreme energetic Lord, He is the supreme controller of the spiritual, marginal and material energies. And all these different types of energies are connected with the Lord in eternal devotional service.
"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.