It is said in the Brahma-saṁhitā, goloka-nāmni nija-dhāmni tale ca tasya (BS 5.43). Goloka-nāmni nija-dhāmni. That is Kṛṣṇa's personal planet, Goloka Vṛndāvana. Goloka-nāmni nija-dhāmni tale ca tasya devī-maheśa-hari-dhāmasu teṣu teṣu. There are other planetary system—Hari-dhāma, Vaikuṇṭha-dhāma. Then, this is, this material world, is called Devī-dhāma, and between the Goloka . . . between the spiritual world and material world there is . . . Goloka-nāmni nija-dhāmni tale ca tasya devī-maheśa-dhāma (BS 5.43). So there are so many status of planetary system. Each planet is full with living entities. The spiritual planets, they are full of living entities: they are all liberated, nitya-mukta. And those who are within this material world, planets, they are nitya-baddha. Nitya-baddha, nitya-mukta. There are two kinds of living entities. The nitya-baddhas are only few, but the nitya-muktas are many, many. This material world is only one-fourth energy of the creation. The three-fourths energy is in the spiritual world. And here in the one-fourth energy there are innumerable universes, and each universe is full with different types of planets, and each planet is full of living entities. But these rascals, they say it is . . . there is no living entity; it is sand and rocks. So this is not the fact. You have to understand from the Vedic literature about the planets, where which planet is existing, where is spiritual world, where is material world. All informations are there. Don't speculate and simply think that this planet is full of living entities, all other planets are vacant. This is most unusual argument. There is no meaning. But we are not concerned with that. We have got our own information from the Vedas.
So Kṛṣṇa's pastimes is going on. Somewhere, or elsewhere it is going on. Therefore His pastimes are called nitya-līlā, nitya-līlā-prakāśa. This vṛndāvana-līlā is nitya-līlā: it is going on continuously somewhere or other within this material world. And the spiritual world, it is permanently there. So the Pāṇḍavas, they are associates of the nitya-līlā. They are not ordinary human beings. Wherever there is kṛṣṇa-līlā, they go. Therefore Arjuna asked Kṛṣṇa that "How can I believe that You, first of all, many millions of years ago You spoke this philosophy to the sun god?" Kṛṣṇa replied, bahūni me janmāni . . . What is that verse?
Devotees: Bahūni me vyatītāni.
Prabhupāda: Ah, bahūni me vyatītāni janmāni tava cārjuna (BG 4.5): "Arjuna, both you and Me were together, and we have passed through many different līlās. But you have forgotten; I remember." That is the difference between God and the living entities. They cannot be equal. We forget . . . The Māyāvādīs philosopher, they put this argument that "Because we have forgotten. Now, in māyā, we have forgotten that we are God." So what kind of God he is if he forgets? God never says, "I have forgotten." Kṛṣṇa says, vedāhaṁ samatītāni (BG 7.26): "I know past, present, future." So where is the question of forgetting? So if somebody forgets, that God is different from the God who does not forget. Therefore we have to accept two. Immediately you have to accept dvaita-vāda: one forgetting God and one not-forgetting God. You cannot accept one. That is not possible.
And that is the fact. Just like Kṛṣṇa says that "I remember when I spoke to sun god. You have forgotten." So there are two. Similarly, Kṛṣṇa's another name is Acyuta. He never falls down from His position. And if we fall down from the position . . . Therefore we are not on the same level. We may have some power, and we can claim that "I am God"—that you can claim—but not that God, like Kṛṣṇa. Therefore two words are there: īśvara, parameśvara. In the Brahma-saṁhitā therefore it is described that īśvaras, there may be many, but not parameśvara. Parameśvara is one. Īśvaraḥ paramaḥ kṛṣṇaḥ (BS 5.1). So these Māyāvādīs, they forget this, that īśvara, parameśvara, there are two words. Ātmā and paramātmā, there are two words. So they are not equal. And Kṛṣṇa says, mattaḥ parataraṁ nānyat (BG 7.7). He is the supermost īśvara. Nityo nityānāṁ cetanaś cetanānām (Kaṭha Upaniṣad 2.2.13). Although both of us are nitya, eternal, and living entities, still, there is difference. He is supreme living entity; we are subordinate. Prabhu and aṇu. Vibhu and aṇu.
So this philosophy is perfect, and anyone who accepts this Māyāvāda philosophy, that God and living entity are on the same level, they have got poor fund of knowledge.