The personified Vedas continued by saying that the Supersoul and the individual soul, or Paramātmā and jīvātmā, cannot be equal in any circumstance, although both of them sit within the same body, like two birds sitting in the same tree. As declared in the Vedas, these two birds, although sitting as friends, are not equal. One is simply a witness. This bird is the Paramātmā, or Supersoul. And the other bird is eating the fruit of the tree. That is the jīvātmā. When there is cosmic manifestation, the jīvātmā, or the individual soul, appears in the creation in different forms, according to his previous fruitive activities, and due to his long forgetfulness of real existence, he identifies himself with a particular form awarded to him by the laws of material nature. After assuming a material form, he is subjected to the three material modes of nature and acts accordingly to continue his existence in the material world. While he is enwrapped in such ignorance, his natural opulences become almost extinct. The opulences of the Supersoul, or the Supreme Personality of Godhead, however, are not diminished, although He appears within this material world. He maintains all opulences and perfections in full while keeping Himself apart from all the tribulations of this material world. The conditioned soul becomes enwrapped in the material world, whereas the Supersoul, or the Supreme Personality of Godhead, leaves it without being affected, just as a snake sheds his skin. The distinction between the Supersoul and the conditioned individual soul is that the Supersoul, or the Supreme Personality of Godhead, maintains His natural opulences, known as ṣaḍ-aiśvarya, aṣṭa-siddhi and aṣṭa-guṇa.
Because of their poor fund of knowledge, the Māyāvādī philosophers forget the fact that Kṛṣṇa is always full with six opulences, eight transcendental qualities and eight kinds of perfection. The six opulences are wealth, strength, beauty, fame, knowledge and renunciation. No one is greater than or equal to Kṛṣṇa in these six opulences. The first of Kṛṣṇa's eight transcendental qualities is that He is always untouched by the contamination of material existence. This is mentioned in the Īśopaniṣad: apāpa-viddham. Just as the sun is never polluted by any contamination, the Supreme Lord is never polluted by any sinful activity. Although Kṛṣṇa's actions may sometimes seem impious, He is never polluted by such actions. The second transcendental quality is that Kṛṣṇa never dies. In the Bhagavad-gītā, Fourth Chapter, He informs Arjuna that both He and Arjuna had many appearances in this material world, but that He alone remembers all such activities—past, present and future. This means that He never dies. Forgetfulness is due to death. As we die, we change our bodies and forget. Kṛṣṇa, however, is never forgetful. He can remember everything that has happened in the past. Otherwise, how could He remember that He first taught the yoga system of the Bhagavad-gītā to the sun-god, Vivasvān? Therefore, He never dies. Nor does He ever become an old man. Although Kṛṣṇa was a great-grandfather when He appeared on the Battlefield of Kurukṣetra, He did not appear like an old man. Kṛṣṇa cannot be polluted by any sinful activity, Kṛṣṇa never dies, Kṛṣṇa never becomes old, Kṛṣṇa is never subject to lamentation, Kṛṣṇa is never hungry, and He is never thirsty. Whatever He desires is perfectly lawful, and whatever He decides cannot be changed by anyone. These are the eight transcendental qualities of Kṛṣṇa. Besides that, Kṛṣṇa is known as Yogeśvara. He has all the opulences or facilities of mystic powers, such as aṇimā-siddhi, the power to become smaller than the smallest. It is stated in the Brahma-saṁhitā that Kṛṣṇa has entered even within the atom (aṇḍāntara-stha-paramāṇu-cayāntara-stham (Bs. 5.35)). Similarly, Kṛṣṇa, as Garbhodakaśāyī Viṣṇu, is within the gigantic universe, and He is lying in the Causal Ocean as Mahā-Viṣṇu, in a body so gigantic that when He exhales, millions and trillions of universes emanate from His body. This is called mahimā-siddhi. Kṛṣṇa also has the perfection of laghimā: He can become the lightest. It is stated in the Bhagavad-gītā that it is because Kṛṣṇa enters within this universe and within the atoms that all the planets are floating in the air. That is the explanation of weightlessness. Kṛṣṇa also has the perfection of prāpti: He can get whatever He likes. Similarly, He has the facility of īśitā, controlling power. He is called the supreme controller, Parameśvara. In addition, Kṛṣṇa can bring anyone under His influence. This is called vaśitā.
In this way, Kṛṣṇa is endowed with all opulences, transcendental qualities and mystic powers. No ordinary living being can compare to Him. Therefore, the Māyāvādīs' theory that the Supersoul and the individual soul are equal is only a misconception. The conclusion is, therefore, that Kṛṣṇa is worshipable and that all other living entities are simply His servants. This understanding is called self-realization. Any other realization of one's self beyond this relationship of eternal servitorship to Kṛṣṇa is impelled by māyā. It is said that the last snare of Māyā is her dictation to the living entity to try to become equal to the Supreme Personality of Godhead. The Māyāvādī philosopher claims to be equal to God, but he cannot reply to the question of why he has fallen into material entanglement. If he is the Supreme God, then how is it that he has been overtaken by impious activities and thereby subjected to the tribulations of the law of karma? When the Māyāvādīs are asked about this, they cannot properly answer. The speculation that one is equal to the Supreme Personality of Godhead is another symptom of sinful life. One cannot take to Kṛṣṇa consciousness unless one is completely freed from all sinful activities. The very fact that the Māyāvādī claims to be one with the Supreme Lord means that he is not yet freed from the reactions of sinful activities. Śrīmad-Bhāgavatam says that such persons are aviśuddha-buddhayaḥ (SB 10.2.32), which means that because they falsely think themselves liberated and at the same time think themselves equal with the Absolute Truth, their intelligence is not purified. The personified Vedas said that if the yogīs and the jñānīs do not free themselves from sinful desires, then their particular process of self-realization will never be successful.