Acyutānanda: Then why the distinction...?
Prabhupāda: But because you have accepted this material body, you are foolishly thinking that you are not eternal. Otherwise, as God is eternal, you are also eternal.
Acyutānanda: Then why should one be distinguished from another if they are both eternal?
Prabhupāda: Just like the sun distinguished from the sunshine, but qualitatively heat and light is there. But because sunshine is there, you cannot say sun is there. That you cannot say. Mat-sthāni sarva-bhūtāni nāhaṁ teṣv avasthitaḥ (BG 9.4). Clearly said.
Keśavalāl Trivedi: I think, Swamijī, you explained this, and I could draw rationality from it, that "I am īśa, but not I am sarveśa. I am ātman but not Paramātman."
Prabhupāda: Yes.